Which of the following statements is FALSE?

A.

If the actual volume of production equals the expected volume of production, the variable overhead costs per unit are the same for product costing and budgeting.

B.

If the actual volume of production exceeds the expected volume of production, the variable overhead costs per unit are the same for product costing and budgeting.

C.

If the actual volume of production exceeds the expected volume of production, the variable overhead costs per unit are different for product costing and budgeting.

D.

The expected variable overhead costs per unit used in the flexible budget are equal to the variable overhead costs per unit used in product costing.