Option C, definitely. It's the only one that specifically uses the term 'cost centers', which is the key focus of the question. Plus, it just sounds the most logical to me.
Hmm, this question is trickier than it looks. I'm tempted to say option A, just because it sounds the most comprehensive. But I could be overthinking it. Maybe I should just go with my gut and pick D.
The question is a bit confusing, but I'm going to go with option B. It's the only one that mentions 'cost center groups', which sounds like the relevant concept here.
Option C seems more accurate to me. It describes the hierarchy being applied to all cost centers within an operating concern, which makes more sense in the context of a single cost center standard hierarchy.
I think option D is the correct answer. It clearly states that the single cost center standard hierarchy is a structure to which all the cost centers within a controlling area are assigned.
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