When investments in facilities are shared by different subunits in a firm, allocation of the cost of these common facilities to sharing units should be determined by:

A$)$ Reference to Generally Accepted Accounting Principles $($GAAP$).$

B$)$ Relative sales dollars generated by the various units.

C$)$ The relative amount of use of the facilities, or demand for the facilities, by the various investment centers in the organization.

D$)$ Special techniques prescribed by the American Institute of Certified Public Accountants $($AICPA$).$

E$)$ Some measure of current value $($e$.$g$.,$ replacement cost$).$