Which of the Following Is Not a Criticism of Standard

Which of the following is not a criticism of standard costing, as applied to today's manufacturing environment?

A) Traditional standard costing tends to focus too much on cost minimization rather than increasing product quality or customer service.
B) Variance information is usually aggregated (i.e., combined) rather than associated with a particular batch of goods or a specific product line.
C) Traditional standard costing has a fairly narrow orientation, failing to focus on broader issues such as the overall costs of ownership.
D) Standard costing pays considerable attention to labour cost and labour efficiency, which are becoming a relatively unimportant factor of production.
E) A standard costing system is usually less expensive than an actual or product costing system.