"I am going to focus on the customers of my business and leave cost allocation issues to my accountant." Do you agree with this comment by a division president? O A. Disagree. Cost allocation is used by division presidents and ignores the customers. OB. Disagree. Cost accounting data plays a key role in many management planning and control decisions. The division president will be able to make better operating and strategy decisions by being involved in key decisions about cost pools and cost allocation bases. O C. Agree. Cost accounting data is only useful to accountants. The division president will make better use of his time if he focuses on the customers. OD. Agree. The division president must focus on customers and financial accounting. Cost allocation is left solely for use and interpretation of accountants and cannot be influenced by the division president