What is the primary function of Cost Rollup in Oracle Fusion Cloud SCM?

Cost Rollup (C)in Oracle Fusion Cloud SCM calculates the total cost of a product by aggregating material, labor, and overhead expenses across production stages. For instance, a widget might cost $10 total—$5 materials, $3 labor, $2 overhead—rolled up from raw inputs to finished goods. Option A is false—Cost Rollup enhances, not eliminates, cost accounting by providing detailed data. Option B is incorrect—it includes all cost components, not just labor. Option D is wrong—costs fluctuate with market conditions; Rollup reflects current values. This function ensures accurate pricing, profitability analysis, and cost control, critical for financial decision-making and competitive strategy.