Which objective listed below is not a cost accounting objective for the production cycle?

Question $29$ options:

A$)$

Provide information for planning, controlling, and evaluating the performance of production operations.

B$)$

Provide cost data about products used in pricing and product mix decisions.

C$)$

Collect and process the information used to calculate inventory and cost of goods sold amounts that appear in the financial statements.

D$)$

Provide tests of audit control functions as part of the AIS.