Which of the following problems arise when managers fail to keep accounting records on the accrual$$ basis?

A$.$Extreme values of observations occur.

B$.$A homogeneous relationship exists when each activity whose costs are included in the dependent variable.

C$.$The time period for measuring the independent variable does not properly match the period for measuring the cost driver.

D$.$Costs such as$$ depreciation, insurance, or rent may be allocated to products to calculate cost per unit of output.

E$.$Marketing costs may be understated because costs of sales visits to customers may be incorrectly recorded as customerminusservice costs.