Which of the Following Is a Reason to Accumulate and Separately

Multiple Choice

Which of the following is a reason to accumulate and separately assign costs by departments?

A) The company wants to reduce the complexity of its cost accounting system.
B) The company is comprised of multiple departments, each of which exhibit unique cost behaviour patterns.
C) The company wishes to implement an activity based costing system.
D) The company has a large amount of capital invested in human resource training.