Which of the Following Statements Is Not True Regarding the Fixed

Which of the following statements is not true regarding the fixed production cost variance?

A) The fixed production cost variance is the difference between actual and budgeted costs.
B) With respect to this variance, fixed costs are affected by activity levels within a relevant range.
C) The flexible budget's fixed costs equal the master budget's fixed costs.
D) Fixed costs are treated as period costs for purposes of this variance.