Advantages of Using the Full Cost of the Product as the Cost

Advantages of using the full cost of the product as the cost base include all of the following EXCEPT that:

A) it does not require a detailed analysis of cost behaviour for computations.
B) it limits the ability of a salesperson to cut prices.
C) managers are informed regarding the minimum long-run cost they need to recover to stay in business.
D) fixed cost allocations can be arbitrary.