In customer cost hierarchy, the costs of all activities incurred to sell group of units to end consumers are classified as A- Customer output unit level costs B-Division sustain costs C- Customer output batch level costs D-Customer sustaining costs Case 2 In customer cost hierarchy, the costs of those activities that cannot be traced to distribution channels or individual customers are classified as A-Discretionary channel costs B-Corporate sustaining costs C-Distribution- channel costs D-Engineered resource costs Case 3 The cost of particular cost object which can not be traced in economically plausible way is classified as A-Partial cost B-Fixed cost C- Direct cost D-None of the above