Which of the Following Is Not an Example of a Cost

Multiple Choice

Which of the following is not an example of a cost object and its related cost driver? $\begin{array}{cc} \text { Cost Object } &&&& \text { Cost Driver} \\\end{array}$
A. $\begin{array}{cc} \text { Rent } &&&&&& \text { Square feet } \\\end{array}$
B. $\begin{array}{cc} \text { Transportation } & & \text { Miles driven } \\\end{array}$
C. $\begin{array}{cc} \text { Direct labor hours } & \text { Indirect labor} \\\end{array}$
D. $\begin{array}{cc} \text { Uttilities} &&&&& \text { Machine hours } \\\end{array}$

A) Option A
B) Option B
C) Option C
D) Option D