In adjustment issues of costing, database must consider wide range values of

The correct answer is: C. cost object

A cost object is anything for which costs are incurred. It is the focus of cost management. Examples of cost objects include products, services, customers, departments, and activities.

In adjustment issues of costing, the database must consider a wide range of values for the cost object. This is because the cost of a product or service can vary depending on a number of factors, such as the volume of production, the type of materials used, and the labor costs.

The other options are incorrect because:

• A fixed object is an asset that does not change in value over time.
• A cost driver is a factor that causes costs to increase or decrease.
• A mixed object is an object that has both fixed and variable costs.