Which of the following is a concern to a manager that utilizes the process-costing system?
选项：

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