Which of the following statements is(are) false regarding the effective use of management control systems
(A) in general, cost allocations should not be used in management control systems because clear control of the cost being allocated cannot be determined
(B) The primary reason to use a tool read allocation system is to focus and managers performance evaluation on factors under the managers direct control
a. Neither a nor B is false
B. Both a and B are false
C.only B is false
D. Only a is false