A Primary Reason for Assigning Selling and Distribution Costs to Products

A primary reason for assigning selling and distribution costs to products for analytical purposes is

A) to justify a varied product mix.
B) that controllers are required to assign all costs when valuing inventories.
C) that selling and distribution costs are also primary costs.
D) that all indirect costs must be assigned.
E) that different processes, products, and customers require different quantities of selling and distribution activities.