Which object does NOT impact the standard cost of manufactured items?

A manufacturing company is implementing Dynamics 365 Supply Chain Management. The company uses a standard costing model to value inventory.

During the setup of the system, all areas that impact the standard cost of the item must be configured correctly to calculate a complete standard cost by using routing, Bill of materials (BOM) and overhead

burden.

You need to verify that all areas of the system are correctly configured.

Which object does NOT impact the standard cost of manufactured items?
A . item group
B . cost groups
C . cost categories
D . BOM formula

Answer: D