Which of the following statements is true? A. Variable costing treats fixed overhead as a period cost. B. 13. Managers can manipulate earnings more easily under variable costing by varying the production level C. Absorption costing treats fixed overhead as a period cost D. Absorption costing treats fixed overhead as an expense in the period it is incurred. E. Variable costing excludes all overhead from product costs 14 A company is currently operating at 80% capacity producing 5,000 units. Current cost information relating to this production is shown in the table below: Per Unit Sales price Direct material Direct labor Variable overhead Fixed overhead $34 $2 $3 $4 $5 The company has been approached by a customer with a request for a 100-unit special order What is the minimum per unit sales price that management would accept for this order if the company wishes to increase current profits? A. Any amount over $9 per unit. B. Any amount over $20 per unit C. Any amount over $14 per unit. D. Any amount over $34 per unit. E. Any amount over $5 per unit. A company is currently operating at 75% capacity and producing 3,000 units. Current cost information relating to this production is shown in the table below 15, Per Unit Sales price Direct material Direct labor Variable overhead Fixed overhead $43 $7 $6 $4 $4 The company has been approached by a customer with a request for a 200-unit special. What is the minimum per unit sales price that management would accept for this order if the company wishes to increase current profits? A. Any amount over $13 per unit B. Any amount over $43 per unit. C. Any amount over $21 per unit. D. Any amount over $17 per unit. E. Any amount over $22 per unit