Which of the Following Is a Challenge to Using Cost-Benefit

Multiple Choice

Which of the following is a challenge to using cost-benefit criteria for allocating costs?

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