Regarding Marketing Cost Analysis, Which of the Following Statements Is

Multiple Choice

Regarding marketing cost analysis, which of the following statements is TRUE?

A) Natural accounts are set up to indicate the purpose for which the expenditures were made.
B) The contribution-margin approach focuses attention on all costs equally.
C) The first step is to reclassify all costs in the natural accounts into functional accounts.
D) The total of costs in the natural accounts will often differ from the total of those in the functional accounts.
E) All of these are true.