Life Lessons provides academic enrichment and review

activities for high school students in $4$ subject areas: English,

mathematics, science, and history. In November $20$x$1,$ the

firm's information system produced the following data:

Regardless of subject area, clients pay $$50$ per hour for

tutoring services. Costs associated with the Life Lessons

operations for November $201$ included:

Which of the following could be a cost

object for Life Lessons

I. A Student

II$.$ A subject area

III. A cost pool

Options to answers:

A$.$ I, II$,$ and III

B$.$ I and III only

C$.$ I and $||$ only

D$.$ II and III only