A Challenge to Using Cost-Benefit Criteria for Allocating Costs Is

Multiple Choice

A challenge to using cost-benefit criteria for allocating costs is that ________.

A) the costs of designing and implementing complex cost allocations are not readily apparent
B) the benefits of making better-informed pricing decisions are difficult to measure
C) cost systems are being simplified and fewer multiple cost-allocation bases are being used
D) the costs of collecting and processing information keep spiraling upward