Which of the following is NOT true?

The term cost tracing is used to describe the assignment of both direct and indirect costs to a particular cost object.

The term cost allocation is used to describe the assignment of indirect costs to a particular cost object.

The term cost assignment is a general term that encompasses both $(1)$ tracing direct costs to a cost object and $(2)$ allocating indirect costs to a cost object.

The term cost tracing is used to describe the assignment of direct costs to a particular cost object.

I DON'T KNOW YET