With Regard to the Marketing and Accounting Cost Analysis, Which

With regard to the marketing and accounting cost analysis, which of the statements below is incorrect?

A) Accounting cost analysis is primarily designed to provide a historical financial record of overall company operations and to ensure that production costs stay within established standards
B) accounting costs analysis is more concerned with future decisions; it seeks to learn the specific cost and profit contributions of different marketing efforts
C) marketing costs analysis is more concerned with future decisions; it seeks to learn the specific cost and profit contributions of different marketing efforts
D) Sales managers are particularly sensitive to potentially adverse effects on sales if marketing expenditures are curtailed too much