Which of the following is true of a company that uses absorption costing? Select one: a. Net operating income fluctuates directly with changes in sales volume. O b. Fixed production and fixed selling costs are considered to be product costs. O c. Unit product costs can change as a result of changes in the number of units manufactured. O d. Variable selling expenses are included in product costs. Data concerning three of the activity cost pools of Sol LLC, a consulting firm, have been provided below: Total Activity Cost Pool Total Cost Activity Researching legal research $ 20,480 640 issues hours Meeting with clients $ meeting 7,253 1,182,239 hours Preparing documents $ 91,840 5,740 documents The activity rate for the "meeting with clients" activity cost pool is closest to: Select one: O a. $1,182,239 per meeting hour O b. $61 per meeting hour O c. $95 per meeting hour O d. $163 per meeting hour