Task Team of FUNdaMENTAL aCCOUNtIng School of Business. Sun Yat-sen University A. It is the largest single category of cost in a company B. It is a factor that causes variations in a cost C. It is a fixed cost that cannot be avoided D. It is an indirect cost that is essential to the businessTask Team of FUNDAMENTAL ACCOUNTING School of Business, Sun Yat-sen University A. It is the largest single category of cost in a company. B. It is a factor that causes variations in a cost. C. It is a fixed cost that cannot be avoided. D. It is an indirect cost that is essential to the business