Which of the following words means“taking place at the same time or in the same location”? A: Currently B: Concurrently C: Constantly D: Causally

The basic idea in this method is that each expenditure item can be assigned to particular characteristics of the operation. Ideally，the ( ) should be causally related to the category of basic costs in an allocation process. A: allocation of joint costs B: cost control C: cost engineering D: cost inference