A. Yes. A company that does not make a variable-cost/fixed-cost distinction must adopt absorption costing for internal reporting purposes. B. No. A company that makes a variable-cost/fixed-cost distinction is not forced to use variable costing for internal reporting purposes. It can use variable costing, absorption costing, or throughput costing. C. No. A company that does not make a variable-cost/fixed-cost distinction is not forced to use absorption costing for internal reporting purposes. It can use variable costing, absorption costing, or throughput costing. D. Yes. A company that makes a variable-cost/fixed-cost distinction must use variable costing for internal reporting purposes