Wind Industries is concerned about the accumulation of excessive finished goods inventory. Under their current corporate governance policy, managements bonus is based on the quarterly operating income of their respective divisions. Quarterly operating income is calculated using absorption costing. For each of the last six-quarters there have been favorable production volume variances for each operating division. There has been a recommendation that Wind Industries switch from absorption costing to either variable or throughput costing to calculate operating income for determining managements bonuses. Which one of the following statements is true? A) The favorable production volume variances will remain the same. B) If finished goods inventory continues to increase, division operating income will be greater under variable costing than throughput costing. C) The standard cost of direct material per unit of output should be greater under throughput costing than absorption or variable costing. D) Switching to variable costing may increase operating net income, which will in turn increase taxes payable