Which of the Following Is Not a Concern to a Manager

Which of the following is not a concern to a manager that utilizes the process-costing system?

A) Per-unit cost is average unit cost applied to similar product.
B) Allocates all of the product costs,including materials and labor.
C) The cost object is known as a unit or multiple units of a distinct product.
D) Cost object is masses of identical or similar units of a product or service.
E) To obtain per-unit cost,divide total product costs of identical products by total number or units produced.