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Answer (D) is correct . Under variable costing, only costs that vary with the level of production are treated as product costs. Thus, internal income figures will vary closely with sales. Under absorption costing, all production costs (both variable and fixed) are treated as product costs. Thus, external income figures are influenced by both units sold and productive output.

Answer (A) is incorrect because Fixed S&A expenses are treated as period costs under both systems.
Answer (B) is incorrect because Depending on the firm’s cost structure, higher unit costs can occur under either system.
Answer (C) is incorrect because Gross margin, not contribution margin, will appear in the reports prepared under the rules for external financial reporting.