5. When variable costing is used, all of the following are considered product costs except a Direct labor c. Variable overhead b. Fixed overhead d Direct materials 6. When absorption costing is used, all of the following costs are considered product costs except a Direct labor Variable overhead b. Vanable selling and administrative d. Fixed overhead expenses 7. When will absorption costing income generally exceed variable costing income? Sales exceed production C Production and sales are equal b. Production exceeds sales d. None of the preceding choices are correct