Which of the following statements is correct?

A. Inventories under absorption costing are always higher than under variable costing.

B. Cost of goods sold under absorption costing is always higher than under variable costing.

C. The amount of fixed overhead expensed under absorption costing is always higher than under variable costing.

D. Inventories under absorption costing are always higher than under variable costing AND cost of goods sold under absorption costing is always higher than under variable costing.