why distribution-channel costs should not be allocated to customers when determining customer-level operating income is:

A.Salespersons do not like to see lower customer-level operating income as that affects their performance.

B The costs required to allocate the distribution-channel costs based on a cause and effect relationship is too high.

C Government regulations do not permit such allocations to occur.

D There is no cause and effect relationship between individual customer activities and distribution costs.