The Final Step in the Production Cycle Is the Cost

The final step in the production cycle is the cost accounting function.There are several principal objectives of the cost accounting system.Which objective listed below is not a principal cost accounting objective?

A) to provide information for planning,controlling,and evaluating the performance of production operations
B) to provide cost data about products used in pricing and product mix decisions
C) to collect and process the information used to calculate inventory and cost of goods sold amounts that appear in the financial statements
D) to provide tests of audit control functions as part of the AIS