All of the Following Are Reasons That Managers Track Revenues

All of the following are reasons that managers track revenues and costs using a job costing system except:

A) Managers use the information to record product costs as period costs.
B) Managers want to know if individual jobs are profitable.
C) Managers compare actual costs with estimated costs throughout the project to identify unexpected changes as early as possible.
D) Managers assess the accuracy of original cost estimates.
E) None of the answer choices is correct.