The main difference between the full-cost approach and the contribution-margin approach to marketing cost analysis is:
A. The contribution-margin approach uses both mechanical and logical reasoning to allocate marketing costs.
B. The full-cost approach allocates all costs—even fixed costs—to products, customers, or other categories.
C. The contribution-margin approach allocates all costs to show how profitable various customers are.
D. The full-cost approach focuses on variable costs rather than total costs.
Answer: B