Which is true with respect to unexpected results from accounting data regressions? A. Accounting policies cannot impact cost behavior; it is accounting processes that impact cost behavior. B. Differences in accounting policies impact the analysis of cost behavior. C. If a company charges its division a transfer price that is the normal market price, there will be no discernible impact on the results of cost behavior analysis. D. When performing cost behavior analysis of a product that includes transfer pricing between the company and its division, the analysis should clearly focus on the company (the manufacturer of the product being analyzed).