Which of the following should be measured with a direct cost chargeback method? in the figure below. The degree of complexity, degree of difficulty, and cost to implement decreases from the top of the chart [service-based pricing (SBP)], to the bottom [high-level allocation (HLA)]. HLA is the simplest method; it uses a straight division of IT costs based on a generic metric such as headcount. Slightly more effort to implement is low-level allocation (LLA), which bases consumer costs on something more related to IT activity such as the number of users or servers. Direct cost (DC) more closely resembles a time and materials charge but is often tied to headcount as well.

A.
Power and cooling consumed

B.
CPU cycles used

C.
Technical staff

D.
Square footage cost of the facility

Explanation:
CHARGEBACK METHODS
A range of approaches have been developed for implementing chargeback in an organization, as summarized
https://journal.uptimeinstitute.com/it-chargeback-drives-efficiency/