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? $\begin{array}{|l|l|l|} \hline & {\text { Cost Obiect }} & {\text { Cost Driver }} \\\hline A.&\text { Rent } & \text { Square feet } \\\hline \text { B. } & \text { Transportation } & \text { Miles driven } \\\hline \text { C. } & \text { Direct labor hours } & \text { Indirect labor } \\\hline \text { D. } & \text { Utilities } & \text { Machine hours }\\\hline \end{array}$

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