单项选择题
A company calculates the following under a standard absorption costing system. (i) The sales volume margin variance (ii) The total fixed overhead variance (iii) The total variable overhead variance If a company changed to a standard marginal costing system, which variances could change in value?
A.(ii) only
B.(i), (ii) and (iii)
C.(i) only
D. (i) and (ii) only