"Products are the main cost objects. Departments are seldom cost objects." Do you agree? Explain.

A. Yes. Products are the only cost objects for companies. Departments cannot be cost objects because accountants cannot identify costs specifically and exclusively to departments in an economically feasible way.

B. No. Products are one of the main cost objects for most companies, but departments are also important cost objects because they include all costs identified with products manufactured or purchased for resale.

C. No. Products are one of the main cost objects for most companies, but departments are also important cost objects because they represent a logical grouping of activities for which managers desire a separate determination of costs.

D. None of the above.