To Guide Cost Allocation Decisions, the Cause-And-Effect Criterion ________

Multiple Choice

To guide cost allocation decisions, the cause-and-effect criterion ________.

A) is used less frequently than the other criteria
B) is the primary criterion used in activity-based costing
C) considers fairness as a matter of judgment rather than an operational criterion
D) advocates allocating costs in proportion to the cost object's ability to bear costs allocated to it