Which of the following is FALSE regarding Variable Costing? O A Fixed overhead is treated as a period cost and is expensed as it is incurred. OB. Net income will only change if the number of units sold changes. C. If the number of units sold are greater than the number of units produced, a portion of fixed overhead is "deferred." O D. Selling and administrative costs are treated as period costs and are expensed as they are incurred