4．The price the government pays for standard weapons purchased from military contractors is determined by a pricing method called＂historical costing．＂Historical costing allows contractors to protect their profits by adding a percentage increase，based on the current rate of inflation，to the previous year’s contractual price．

Which of the following statements，if true，is the best basis for a criticism of historical costing as an economically sound pricing method for military contracts?

(A)  The government might continue to pay for past inefficient use of funds．

(B)  The rate of inflation has varied considerably over the past twenty years．

(C)The contractual price will be greatly affected by the cost of materials used for the products．

(D)  Many taxpayers question the amount of money the government spends on military contracts．

(E)  The pricing method based on historical costing might not encourage the development of innovative weapons．

og解释C：

Identifying the importance of the cost of materials，which also varies with inflation，is a strength of the method．

我实在是不能够理解，既然the cost of materials also varies with inflation，那为什么不可以作为一个不能使用historical costing 的理由？

题目指出使用‘historical costing'就是因为有通货膨胀， 所以政府采取这种方式来达到弥补通货的作用，C答案说原材料价格会影响合同价格不就是因为原材料价格会收到通货影响吗，是对题目的加强，OG解释挺有道理的，lz再琢磨一下。我在logic也不是很强，如果说的不对，见谅