Which of the following is not true about the fixed overhead volume variance?

A. It is partially the result of incorrectly estimating the level of activity when calculating the predetermined fixed manufacturing overhead rate.

B. If volume is greater than originally anticipated, the variance will be unfavorable.

C. It is partially the result of treating fixed overhead costs as if they were variable for allocating the costs to individual units of production.

D. If volume is lower than originally anticipated, then fixed overhead cost would be underallocated.