The Determining Factor of Whether an Expense Is Specific or General

The determining factor of whether an expense is specific or general is:

A) Whether it can be linked to a particular product
B) Whether it is categorized as part of cost of goods sold or part of general and administrative expenses
C) Whether the company used the full-cost or contribution-margin approach
D) The object of measurement being used
E) Whether the focus of the analysis is on the net profit or net expenses