In Analysis of Ledger Expenses (As One Form of Marketing

In analysis of ledger expenses (as one form of marketing cost analysis) :

A) Management cannot easily compare this year's costs with those from previous years.
B) This is the most useful type of marketing cost analysis for field sales executives.
C) It cannot be done without first allocating the ledger costs into activity categories.
D) It is generally considered to be the easiest,quickest,and least expensive of the major types of marketing costs analyses.
E) None of these is correct.