Our company uses normal absorption costing with machine hours (MHs) as overhead (OH) allocation base. We are considering switching to variable costing. Which of the following statements is false? A. Normal absorption costing prevents quarterly cyclicality in unit costs B. OH applied per unit = Estimated OH rate Estimated MHs per unit C. We use estimated OH rates D. We allocate fixed OH costs to units E. If we switch to variable costing, we will not allocate fixed OH costs to units