Generally speaking, net operating income under variable and absorption costing will:

a$.$ be equal only when production exceeds sales.

b$.$ never be equal.

c$.$ be equal only when production and sales are equal.

d$.$ always be equal.

Which of the following costs at a manufacturing company would be treated as a product cost

under variable costing $($for internal use$)?$

a$.{?}^{\text{d}\text{i}\text{r}\text{e}\text{c}\text{t}\text{m}\text{a}\text{t}\text{e}\text{r}\text{i}\text{a}\text{l}cost}$

b$.$ property taxes on the factory building

c$.$ sales commissions

d$.$ sales manager's salary

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