5. What are committed fixed costs? A. They vary directly and proportionately with the level of activity, B. They have a long-term planning horizon, generally encompassing several years. C. They are made up of plant, equipment, and basic organizational costs. D. They can be reduce in the short run with minimal damage to the long-run organizational objectives 6. Which of the following costs/expenses is included in product costs under both absorption costing and variable costing? A. Supervisory salaries. B. Office equipment depreciation. C. Variable manufacturing costs. D. Variable selling expenses