Which of the Following Statements Is Incorrect

Multiple Choice

Which of the following statements is incorrect?

A) Full costs are useful in decision-making, because this approach focuses on future costs.
B) The use of full costs is criticised, because it focuses on past costs.
C) Full costing can lead to incorrect decision-making, because it can distort figures.
D) Actual costs do not always follow the direction that the recovery rate may suggest.