Which of the following is not true regarding IAS $2$ Inventories?

A Fixed production overheads must be allocated to items of inventory on the basis of the normal level of production. B Plant lying idle will lead to a higher fixed overhead allocat on to each C Variable production overheads are allocated to each unit on the basis of the actual usage of production facilities. D unallocated overheads must be recognized as an expense in the period in which they are incurred.