) Which of the following is a sign that a "smoothing out" costing system exists?

A) Managers rely on data originated by the cost system.

B) The company wins bids they thought had low margins.

C) A batch consumes a relatively high level of input materials and conversion activities and is reported to have a relatively high cost.

D) A batch consumes a relatively low level of input materials and conversion activities and is reported to have a relatively low cost.

E) The company loses bids they thought had low margins.