Which of the following is not one of the four objectives of cost allocation?

Multiple Choice

A. Lower costs in the manufacturing process by finding areas of waste.

B. Provide the right incentive for managers to make decisions that are consistent with the goals of top management.

C. Determine accurate departmental and product costs as a basis for the evaluation of the cost efficiency of departments and the profitability of different products, financial reporting, and tax compliance.

D. Fairly determine the rewards earned by the managers for their effort and skill and for the effectiveness of their decision making.

E. Motivate managers to exert a high level of effort to achieve the goals of top management.