The following are types of management accounting techniques:

(i) Flow cost accounting

(ii) Input/output analysis

(iii) Life-cycle costing

(iv) Activity based costing


Which of the above techniques could be used by a company to account for its environmental costs?

A) All of the above

B) (i), (ii) and (iii) only

C) (i) only

D) (i) and (ii) only