Why are fixed costs also called capacity costs? O A These fixed costs are the result of producing more additional units than anticipated B. These fixed costs cannot be identified to a given cost object in an economically feasible way, thus they are applied to the organization's capacity costs. C. Because it is the necessary cost of an activity that cannot be eliminated without affecting a product's value to the customer. D. Because the levels of these fixed costs are determined by management's strategic decisions about the organization's expected levels of activities or capacity