The terms direct cost and indirect cost are commonly used in accounting. A particular cost might be considered a direct cost of a manufacturing department but an indirect cost of the product produced in the manufacturing department. Classifying a cost as either direct or indirect depends upon ( )直接成本和间接成本这两个术语在会计中常用。某项成本可能被视为一个制造部门的直接成本，但可能是另一制造部门的间接成本。将成本归为直接或间接取决于 ( ) A. The behavior of the cost in response to volume changes. 成本随业务量变动的行为。 B. Whether the cost is expensed in the period in which it is incurred. 成本是否在发生当期立即费用化。 C. The cost object to which the cost is being related. 与成本相关的成本对象。 D. Whether an expenditure is unavoidable because it cannot be changed regardless of any action taken.支出是否不可避免，因为无论采取什么行动，支出都无法更改。