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. (i) only
B. (i) and (ii) only
C. (i), (ii) and (iii) only
D. All of the above