A company has recently deployed Microsoft Dynamics 365 Finance. You have been hired as a Functional Consultant. Your role will include the management of the Dynamics 365 Finance system and to provide training for members of the Accounts team. You are providing training on the cost accounting module in the Dynamics 365 Finance system. Which of the following are examples of cost behavior?
A. Primary, secondary
B. By elements, by traceability
C. Products, projects, departments
D. Fixed, variable, semi-variable