Which of the following statements regarding allocation bases is correct?

Group of answer choices:

a. If possible, ability to bear should be used to determine the allocation base.

b. Fairness and equity is always the best way to determine cost allocation base.

c. Support departments will never have causal factors, thus should use benefits received as cost allocation base.

d. If possible, cause and effect should be used to determine the allocation base.

e. Causal factors will introduce inaccuracies in the product costs; they should never be used.