Considering the allocation of costs to products, which of the following statements is correct?

Select one:

A$.$

Allocating direct and indirect costs to products do not require judgment

B$.$

The quality of decision$-$making is typically unaffected by the accuracy of cost allocations

C$.$

Direct costs are easily allocated to products while allocating indirect costs requires judgment

D$.$

Direct costs are easily allocated to products and indirect costs are not allocated to products