which one is correct

Jasmine Doh is considering using cost drivers that are measured in dollars (rather than physical units) for her company. Your advice is: a. This is a bad idea because using dollar-based cost drivers oversimplifies the cost allocation process. b. This is a bad idea because dollar-based cost drivers are subject to price change. c. This is a good idea as it avoids estimating costs X associated with each physical unit of cost driver. d. This is a good idea as cost drivers measured in dollars are usually already recorded in the accounting system