Which of the Following Is a Reason That Has Accelerated

Multiple Choice

Which of the following is a reason that has accelerated the demand for refinements to the costing system?

A) The declining demand for customized products has led managers to decrease the variety of products and services their companies offer.
B) The use of product and process technology has led to an increase in indirect costs and a decrease in direct costs.
C) The increased of automated processes has led to the increase in direct manufacturing cost leading to a decrease in break even point.
D) The increasing competition in product markets has led to an increase in contribution margin resulting in a decrease of break even point.