Which of the following statement(s) is a limitation of relying on cost allocation to manage organisational resources? 1. Cost information is not useful for pricing products and services. II. Cost information is not useful for understanding the efficiency of a department. III. Some attributes, such as the functionalities of an information system, cannot be easily measured using cost information. A. I only. B. I and II only. C. III only. D. II and III only. E. All three statements are correct (i.e., all are limitations of cost allocation)