A disadvantage of allocating fixed costs using a budgeted rate and actual usage is that

Select one:

A$.$ variation in usage will result in variances that need to be managed.

B$.$ changes in one department's usage should not affect another department's allocation.

C$.$ some organizations offer rewards to managers who make accurate forecasts.

D$.$ the allocation would capture the cause$-$and$-$effect relationship.

E$.$ supplying division managers may be tempted underestimate usage.