Which is the correct cost hierarchy used to build each account segment?

Which is the correct cost hierarchy used to build each account segment?
A. Element Entry, Person Element, Person Payroll, Position, Job, Department, Element Eligibility, Payroll.
B. Element Entry, Person Payroll, Person Element, Position, Job, Department, Payroll, Element Eligibility.
C. Element Entry, Person Payroll, Person Element, Position, Job, Payroll, Department, Element Eligibility, Payroll.
D. Element Entry, Person Element, Person Payroll, Job, Position, Department, Payroll, Element Eligibility.

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