Why should a production-volume variance (PVV) that is not material be written off to COGS rather than prorated among work-in-process, finished goods, cost and cost of goods sold?

A. If a PVV is immaterial writing off to cost of goods sold although less accurate than prorating meets the cost benefit test for choice of management accounting techniques. B. If a PVV is immaterial writing off to cost of goods sold although more accurate than prorating meets the cost benefit test for choice of management accounting techniques. C. If a PVV is immaterial writing off to cost of goods sold although less accurate than prorating does not meet the cost benefit test for choice of management accounting techniques. D. If a PVV is immaterial writing off to cost of goods sold although the same accuracy as prorating meets the cost benefit test for choice of management accounting techniques.