Which of the Following Statements Is True Regarding the Traceability

Multiple Choice

Which of the following statements is true regarding the traceability of direct costs?

A) Source documents can be used to link a resource to a specific cost object.
B) The accuracy of the costs of the cost object are increased by the more costs that can be directly traced.
C) Entities should only commit resources to trace costs if such costs are deemed important or the cost of tracking is minimal.
D) All of the statements are true.