A Company That Uses Standard Costing Wishes to Reconcile the Difference

A company that uses standard costing wishes to reconcile the difference between the profit for a period calculated using absorption costing with that calculated using marginal costing. Which TWO of the following will NOT help with this reconciliation? (Choose two.)

A) The actual fixed production overheads.
B) The closing inventory.
C) The opening inventory.
D) The under or over absorbed fixed production overheads.
E) The fixed production overhead absorption rate.