Which of the Following Is Not a Drawback to Cost-Based

Which of the following is not a drawback to cost-based pricing?

A) Cost-based pricing requires accurate cost assignments.
B) The greater the portion of unassigned costs, the greater the likelihood of overpricing and underpricing individual products.
C) Cost-based pricing assumes goods or services are relatively scarce, and customers who want a product or service are, generally, willing to pay the price.
D) In a competitive environment, cost-based approaches decrease the time and cost of bringing new products to market.