Which one of the following statement best reflects the position of proponents of the variable costing method?

Which one of the following statement best reflects the position of proponents of the variable costing method?

A variable manufacturing overhead costs do not vary with production and thus should be considered a product cost.

B   variable manufacturing overhead costs do vary with production and thus should be considered a period cost.

C   fixed manufacturing overhead costs do not vary with production and thus should be considered a product cost.

D         fixed manufacturing overhead costs do vary with production and thus should be considered a product cost