Which one of the following is a false statement regarding the process of planning for the selection ...

Which one of the following is a false statement regarding the process of planning for the selection of new office equipment?
 
  A. Equipment purchase cost is more often than not the most important factor to consider when deciding which brands of equipment to compare.
   B. The number of factors considered will likely be determined by the type of equipment needed and the functions it will be used to perform.
   C. A comparative analysis form is useful in the planning process.
   D. When selecting some equipment, all factors have to be considered; but when selecting some other equipment, only a few factors may need to be considered.