In Allocating Cost to Market Segments, Which of the Statements

In allocating cost to market segments, which of the statements below is incorrect?

A) Functional costs should be allocated on the basis of measurable variables that have a cause and effect relationship with the functional cost category
B) Using sales volume to allocate functional costs ensures that there is a cause and effect relationship with the performance of marketing activities
C) Traditional income statements are of minimal value to sales managers because they fail to reveal the actual costs of performing different marketing activities.
D) All of the above are incorrect