Answer:
The answer is "it eliminates the need for performing variance analysis".
Step-by-step explanation:
please find the complete question in the attached file.
The first choice is wrong because it is a highly reliable variation and can't achieve by several costing systems.
The second choice is wrong because the price formulas would not probably be much more precise.
In the third choice, it is wrong because, for further inside one cause, expenses can differ.
In the last choice, it is correct because it removes the need to evaluate variability.