There is not an output-level variance for variable costing, because

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In variable costing, fixed manufacturing overhead is not allocated to work-in-process or finished goods inventory. Instead, it is treated as a period expense, which means it will not affect the contribution margin or net income for the period. Therefore, there is no output-level variance in variable costing. The other options (A, B, C, and E) are not related to the concept of output-level variance in variable costing.

There Is Not an Output-Level Variance for Variable Costing, Because