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Which of the following is an argument against the use of variable costing? Fixed factory overhead is difficult to allocate properly. Full costing overstates the

Which of the following is an argument against the use of variable costing?

Fixed factory overhead is difficult to allocate properly.

Full costing overstates the balance sheet value of inventories.

Variable factory overhead is a period cost.

Fixed factory overhead is necessary for the production of a product.

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