Parker's newly hired director of accounting services feels that the property taxes on the Cairo factory should be allocated to the fabricating, assembly, and finishing departments based upon the square footage they occupy. Of the following, which is not a valid reason to reject this recommendation? The property taxes would not change even if one or more of the departments were eliminated Such an allocation violates GAAP. The property taxes are not under the control of department managers. The allocation may imply changes in efficiency that are unrelated to center performance