utilization is an average that provides no meaningful feedback to the marketing manager for a particular year. O a. Planned unused capacity O b. Normal capacity Oc. Practical capacity O d. Master-budget capacity Oe. Flexible budget capacity Changes in inventory levels do not affect income amounts between variable and absorption costing because the difference in accounting for fixed manufacturing overhead offsets the affect. Select one: O True O False Each unit in inventory under absorption costing absorbs fixed manufacturing costs. Select one: O True O False