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.
Answer: A,E