3) Which one of the following examples could be classified as a direct cost? A) The costs of an entire factory's electricity related to a product; the product line is the cost object. B) The printing costs incurred for payroll cheque processing; the payroll cheque processing is the cost object C) The salary of a maintenance supervisor in the manufacturing plant; Product A is the cost object. D) The costs incurred for electricity in the office; the accounting office is the cost object. E) The cost of advertising the products