Select two weaknesses that are included in Brison$\text{'}$s proposal.

A$.$

The proposal may give rise to disputes over the definition and valuation of$$ "identifiable assets."

B$.$

The new allocation method may promote dysfunctional decision making. May encourage division managers to lease or rent assets rather than to purchase$$ assets, even where it is economical for Fantastic Snacks to purchase them.

C$.$

The use of budgeted amounts in the allocation bases means that division managers do not know cost allocation consequences of their decisions until the end of each reporting period.

D$.$

The new allocation method is relatively complex. A lot of additional information is needed beyond what is already available.