9. The total fixed manufacturing overhead costs of Cay Company are $100,000, and the total variable selling costs are $80,000. Under variable costing, how should these costs be classified? Product Costs $180,000 Period Costs A) $0 B) 80,000 C) 100,000 D) 180,000 100,000 80,000 0 A. Option A B. Option B C. Option D. Option D 10. Which of the following are considered to be product costs under variable costing? 1. Variable manufacturing overhead. II. Fixed manufacturing overhead. III. Selling and administrative expenses. A. I only. B. I and II only. c. I and Ill only. D. I, II, and