Why do managers consider direct costs to be more accurate than indirect costs?

in list

$<$

on $3$

ion $4$

$$ A$.$ Allocating indirect costs is more subjective and generally more difficult to assign to a cost object than are direct costs. Therefore, direct costs are deemed by managers to be more accurate costs than indirect costs

O B$.$ Cost tracing, which is used when assigning direct costs to a particular cost object, is more accurate than cost allocation, which

is used to assign indirect costs to the same cost object.

O c$.$ When costs are allocated, managers are less certain whether the cost allocation base accurately measures the resources

demanded by a cost object, and therefore direct costs are considered to be more accurate.

O D$.$ All of the above.