Which of the following statements is true?

A.	A per unit cost that is constant at all production levels is a fixed cost per unit.

B.	As more units are produced, the fixed costs per unit declines.

C.	Fixed inventory costs are treated the same under both absorption costing and variable costing.

D.	Reported income under absorption costing is not affected by production level changes.

E.	A cost that is constant over all levels of production is a variable cost.