Which of the following is not a proper justification $($or reason$)$ for allocating support service costs to operating departments

a$.$ To set a product price high enough to cover all the costs involved and make profits

b$.$ To encourage operating managers to influence support managers to perform better in their service quality and cost control activities

c$.$ To create more accurate performance measures of operating department managers by the controllability principle

d$.$ To allow support department managers to recover their internal service costs.