Under absorption costing, which of the following statements is not true?

	A.	Over production and inventory buildup can occur because of how managers are evaluated and rewarded.
	B.	The fixed costs per unit decline as more units are produced.
	C.	Variable inventory costs are treated in the same manner as they are under variable costing.
	D.	Fixed inventory costs are treated in the same manner as they are under variable costing.
	E.	All manufacturing costs are assigned to products.