Which is a significant disadvantage associated with using a mark-up or factor based costing method? ...

Which is a significant disadvantage associated with using a mark-up or factor based costing method?
 
  a. Choosing an appropriate mark-up or factor is difficult and usually arbitrary.
  b. Choosing an appropriate cost to apply the mark-up or factor to is usually arbitrary.
  c. Mark-up and factor based methods require significant amounts of research on consumers and competitors.
  d. Even with the same cost basis and target, mark-up and factor methods may yield different prices.
  e. The implementation and math associated with the method is difficult and cumbersome.