Which costing levels are considered while building cost account?

An element is defined with costing type as "Fixed Costing".
Which costing levels are considered while building cost account?
A. Payroll, Element Eligibility, Department, Element Entry
B. Payroll, Department, Element Eligibility
C. Payroll, Element Eligibility, Element Entry
D. Payroll, Person Element Entry, Department, Job or Position, Person, Element Eligibility

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