Which of the following costs at a manufacturing company would be treated as a product cost under both absorption costing and variable costing?

Options	Variable Manufacturing Overhead Expenses	Variable Selling & Administrative Expenses
A	Yes	Yes
B	Yes	No
C	No	Yes
D	No	No

Option A

Option B

Option C

Option D

.

Net operating income reported under absorption costing will exceed net operating income reported under variable costing for a given period if:

production exceeds sales for that period.

production equals sales for that period.

the variable manufacturing overhead exceeds the fixed manufacturing overhead.

sales exceed production for that period.