Which of the following differentiates cost accounting and financial accounting?

A. Cost accounting deals with product design, production, and marketing strategies, whereasfinancial accounting deals mainly with pricing of the products.

B. Cost accounting measures information related to the costs of acquiring or using resources inan organization, whereas financial accounting measures a financial position of a company toinvestors, banks, and external parties.

C. Cost accounting measures only the financial information related to the costs of acquiring fixedassets in an organization, whereas financial accounting measures financial and nonfinancialinformation of a company's business transactions.

D. The primary users of cost accounting are the investors, whereas the primary users offinancial accounting are the managers.