Which of the following is FALSE regarding Variable Costing?

• A. Selling and administrative costs are treated as period costs and are expensed as they are incurred.
• B. If the number of units sold are greater than the number of units produced, a portion of fixed overhead is "deferred."
• C. Fixed overhead is treated as a period cost and is expensed as it is incurred.
• D. Net income will only change if the number of units sold changes.