Question $3$

For a given period, the inventory $($of the product$)$ increased.$$ Which of the following is false?

A$.$

Under absorption costing, some portion of fixed manufacturing overhead costs is deferred in inventory.

B$.$

Unit product cost under Absorption costing is smaller than unit product costong under Variable costing.

C$.$

Income under Absorption costing is greater than income under Variable costing.

D$.$

$$The number of units produced exceeded the number of unit