An analyst was developing a cost factor to estimate non-recurring tooling as a function of the recurring tooling cost. If the factor was constructed as:
Nonrecurring Tooling Cost
--------------------------------------
Total (Recurring + Nonrecurring) Tooling Cost
The mistake was:
A) Recurring tooling would not be a good cost driver
B) You can't have a factor with a cost-to-cost relationship
C) The total cost should be in the numerator
D) Nonrecurring costs were included in the denominator