Answer the Following Question(s)using the Information Below

Multiple Choice

Answer the following question(s) using the information below:
Complete Microfilm Products manufactures microfilm cameras.For October there were no beginning inventories of direct materials, and no beginning or ending work-in-process.Only one indirect manufacturing cost category is currently in use, "Conversion Costs." Journal entries are recorded when materials are purchased and when units are sold using backflush costing.
-Criticism of backflush accounting included all of the following EXCEPT

A) WIP exists but is not recorded.
B) ASPE/IFRS is not followed for external reporting purposes.
C) there is an absence of audit trails.
D) the accounting system cannot pinpoint the uses of resources.
E) managers can keep track of operations by personal observation.