Costs are allocated to cost objects in many ways and for many reasons. Which one of the following is a purpose of cost allocation?

<p><em><strong>A. Evaluating revenue center performance.</strong></em></p> <p><em><strong>.B. Measuring income and assets for external</strong></em></p> <p><em><strong><span>reporting</span>C. Budgeting cash and controlling expenditures.</strong></em></p> <p><em><strong>D. Aiding in variable costing for internal reporting.</strong></em></p>