What Is the Primary Trade-Off That an Accountant Must Consider

Multiple Choice

What is the primary trade-off that an accountant must consider when deciding whether to identify cost drivers?

A) Will the cost driver identification provide different costs for different purposes?
B) Is the cost/benefit of the process reasonable for more accurate cost behavior obtained?
C) Will the cost relationships be too complex to understand?
D) Will material-related drivers be more accurate than labor-related drivers?
E) There is no trade-off to consider when using cost drivers.