Which of the Following Statements Regarding Marketing Cost Analysis Is

Multiple Choice

Which of the following statements regarding marketing cost analysis is FALSE?

A) Functional accounts include items such as salaries, wages, supplies, raw materials, and advertising.
B) The costs allocated to the functional accounts will be equal in total to those in the natural accounts.
C) Functional accounts can be used to show the profitability of territories, products, customers, sales representatives, and so on.
D) Cost analysis is not performance analysis.
E) Traditional accounting methods do not show the purpose for which marketing expenditures are made.