Operating profits under variable and full absorption costing will be different when

	A.	units produced are greater than the units sold
	B.	units produced are less than the units sold
	C.	both (A) and (B)
	D.	Niether (A) and nor (B)
	E.	Operating profits are independent of the costing method used

Organizations allocate capacity costs for

	A.	estimating changes in capacity costs for long run decisions
	B.	calculating income in accordance with GAAP
	C.	influnecing the behavior of employees
	D.	All of the above
	E.	None of the above