A. Create a distribution group with earnings elements and create the distributed costing on relationship level element.

B. Create the costing of type "Costed" and because it is a relationship level element, it automatically distributes the costs over earnings elements.

C. Create the costing as Fixed Costed on payroll relationship level element, because the element is at relationship level. It automatically distributes costs for earnings elements, which are at assignment level.

D. you cannot distribute the costs of an element.