According to the criteria analysis, the procedure adopted in cost accounting to attribute the total cost to the product, it is INCORRECT to affirm ...

According to the criteria analysis, the procedure adopted in cost accounting to attribute the total cost to the product, it is INCORRECT to affirm that:

A) The application of costs to products made or services rendered is defined by each of these costs, in the specific case, 'the costs are those that, regardless of increases or decreases in the volume produced, will remain constant, in example cited the rent of the factory.' We can then say that these costs are called fixed costs.
B) All products, as a whole, are responsible for generating indirect costs.
C) Indirect costs are those incurred to obtain the product, which can be fixed or variable.
D) The indirect costs must be apportioned according to the criteria judged most appropriate in the association of the same to the products, based on the most relevant factors that can be obtained.
E) Indirect costs are not apportioned, they accumulate, and are not appropriated to the products.
a) A
b) B
c) C
d) D
e) E