Define cost object and give three examples.

A$.$ A cost object is a resource sacrificed or forgone to achieve a specific objective. Examples include direct

B$.$ A cost object is a cost incurred $($historical or past cost$),$ as distinguished from a budgeted cost, which is overhead.

C$.$ A cost object is anything for which a separate measurement of costs is desired. Examples include a pre

D$.$ A cost object is the collection of cost data in some organized way by means of an accounting system.