Base resource stat accounts universial (not specific to any
controller) resource consumptions on top of rstat.  Currently, its
implementation is intermixed with rstat implementation making the code
confusing to follow.

This patch clarifies the distintion by doing the followings.

* Encapsulate base resource stat counters, currently only cputime, in
  struct cgroup_base_stat.

* Move prev_cputime into struct cgroup and initialize it with cgroup.

* Rename the related functions so that they start with cgroup_base_stat.

* Prefix the related variables and field names with b.

This patch doesn't make any functional changes.
Signed-off-by: NTejun Heo <tj@kernel.org>