The correct answer is C. material acquisition method.
A material acquisition method is a document that contains information about materials of specific product, in specific department. It is used to track the cost of materials, the quantity of materials used, and the department that used the materials. This information can be used to calculate the cost of goods sold, to identify areas where costs can be reduced, and to ensure that materials are being used efficiently.
A costing method is a system for determining the cost of a product or service. There are many different costing methods, but they all share the same goal of accurately reflecting the cost of producing a product or service.
A selling method is a system for determining the price of a product or service. There are many different selling methods, but they all share the same goal of generating a profit for the company.
None of the above options are correct because they do not describe the document in question.