Choice "C" is correct. Wages and salaries is an example of an object classification. This is the most specific classification in the hierarchy and represents the chart of accounts title. Expenditures of governmental resources should be classified by object classes, according to the type of items purchased or services obtained.Choice "b" is incorrect. Program classification groups activities, operations, or organizational units that are directed to the attainment of specific purposes or objectives.Choice "d" is incorrect. Function classification groups related activities that are aimed at accomplishing a major service or regulatory responsibility.Choice "a" is incorrect. Activity classification provides data for calculating expenditures per unit of activity. An activity is a specific and distinguishable line of work performed by an organizational unit.