Which of the Following Statements Is Not True

Which of the following statements is not true?

A) Using the account classification method requires us to examine each cost account in detail.
B) Using the account classification method frequently requires considerable knowledge and experience.
C) Using the account classification method may be a daunting task for very large firms that offer a wide range of products and have expansive account lists.
D) Using the account classification method requires us to use statistical analysis.
E) All of the above are correct statements.