For an element defined with the "Fixed Costing" type, the payroll process builds the cost account by searching for costing information at a specific, limited set of levels. This costing type is used when the cost does not vary based on an employee's specific assignment details like their job or department. The process checks the following levels in order of precedence:

1. Element Entry

2. Element Eligibility

3. Payroll

Option C correctly lists all three of these levels.

A. Payroll, Department, Element Eligibility.

This is incorrect because the "Department" level is not used for the "Fixed Costing" type; it is used for the "Costed" type. It also omits the "Element Entry" level.

B. Payroll, Person Element Entry, Department, Job or Position, Person, Element Eligibility.

This is incorrect as it lists the comprehensive set of levels used for the "Costed" type, which allocates costs based on detailed assignment information, not "Fixed Costing".

D. Payroll, Element Eligibility, Department, Element Entry.

This is incorrect because it includes the "Department" level, which is not part of the hierarchy for the "Fixed Costing" type.

1. Oracle Fusion Cloud Human Capital Management: Implementing Payroll Costing for Global Payroll (Release 24B)

Document ID: F91483-02

Section: Chapter 2

Payroll Costing Setup > How Payroll Costing Is Calculated

Content: The documentation explicitly states for the "Fixed Costing" type: "The process checks for a cost account at these levels

in this order: 1. Element entry

2. Element eligibility

3. Payroll." This directly supports that only these three levels are considered.

2. Oracle Fusion Cloud Human Capital Management: Using Global Payroll (Release 24B)

Document ID: F91489-02

Section: Chapter 10

Payroll Costing > Payroll Costing Components

Content: This guide describes the different costing types. For Fixed Costing

it explains that it is a simpler method that does not use assignment-level details like department

job

or position

which are reserved for the "Costed" type. This confirms the exclusion of levels mentioned in options A

B

and D.