Which option represents the costing hierarchy necessary to build a cost account when the element costing is defined with costing type as "Costed"?

Which option represents the costing hierarchy necessary to build a cost account when the element costing is defined with costing type as "Costed"?
A. Element Eligibility, Payroll, Department, Job or Position, Person, Element Entry
B. Payroll, Element Eligibility, Department, Job, Position, Person Person Element, Element Entry
C. Payroll, Department, Job or Position, Element Eligibility, Person, Element Entry
D. Payroll, Person Element Entry, Department, Job or Position, Person, Element Eligibility

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