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, Department, Job or Position, Element Eligibility, Person, Element Entry
• C. Payroll, Element Eligibility, Department, Job, Position, Person, Element Entry
• D. Payroll, Person Element Entry, Department, Job or Position, Person, Element Eligibility

Answer: (C)

In costed element costing, the system builds the cost account by applying a fixed sequence of dimensions in a specific order. The first dimension is the payroll, establishing the run context. Next comes Element Eligibility, which filters to only the eligible elements for costing in this payroll. Then the organizational and personnel dimensions follow: Department, Job or Position, then Person. The final dimension is Element Entry, identifying the exact costing instance being tracked. This exact order ensures the cost account maps correctly to the ledger when processing payroll.

This sequence—Payroll, Element Eligibility, Department, Job, Position, Person, Element Entry—matches how Oracle Cloud constructs costed element cost accounts. Other options alter the order or omit the final element entry, which would not align with the required costing structure and would fail to produce the correct cost account during payroll costing.