Which of the following statements accurately describes the four criteria for using WCFs?

• A. The four criteria are: Identifiable output, cost accounting system in place, customers identified, and evaluation of buyer and seller advantages and disadvantages
• B. The four criteria are: Identifiable output, cost accounting system in place, customers identified
• C. The four criteria are: Identifiable output, customers identified, and evaluation of buyer and seller advantages and disadvantages
• D. The four criteria are: Identifiable output only

Answer: (A)