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Answer (C) is correct . A direct cost can be specifically associated with a single cost object in an economically feasible way. An indirect cost cannot be specifically associated with a single cost object. Thus, the specific cost object influences whether a cost is direct or indirect. For example, a cost might be directly associated with a single plant. The same cost, however, might not be directly associated with a particular department in the plant.

Answer (A) is incorrect because Behavior in response to volume changes is a factor only if the cost object is a product.
Answer (B) is incorrect because The timing of an expense is not a means of classifying a cost as direct or indirect.
Answer (D) is incorrect because Both direct and indirect costs can be either avoidable or unavoidable, depending upon the cost object.