Which of the following is true about the process of making cost allocations?
◦ the costs of designing and implementing a cost allocation system are less visible than the benefits of such a system
◦ a cost benefit-analysis cannot be performance on cost allocation systems because the benefits are difficult to estimate
◦ the costs of cost allocation systems is mostly the cost of collection
◦ as the cost of collecting and processing cost allocation information decreases, it becomes more economically feasible to provide more detailed cost allocations