Which of the Following Is Not an Example of a Cost

Which of the following is not an example of a cost object and its related cost driver? $\begin{array}{cc} \text { Cost Object } &&& \text { Cost Driver } \\\end{array}$
A. $\begin{array}{cc} \text { Rent} &&&&&& \text {Square feet } \\\end{array}$
B. $\begin{array}{cc} \text { Transportation } && \text { Miles driven } \\\end{array}$
C. $\begin{array}{cc} \text { Direct labor hours} & \text {Indirect labor } \\\end{array}$
D. $\begin{array}{cc} \text {Utilities } &&&&& \text { Machine hours } \\\end{array}$

A) Option A
B) Option B
C) Option C
D) Option D