Which of the following is part of the costs of holding inventory（）
A. Insurance costs
B. Opportunity costs of capital tied up
C. Administration costs
D. Transport costs
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Which of the following would be classified as distribution costs（）
A. Rental of finished goods warehouse
B. Depreciation of its own fleet of delivery vehicles
Costs associated with a marketing campaign
D. Commission paid the sales staff
Which of the following would be the appropriate basis for apportioning machinery insurance costs to cost centers within a factory（）
A. The number of the machines in a cost center
B. The value of the machines in a cost center
C. The floor area occupied by the machines in each cost center
D. The operating hours of machines in each cost center
Which of the following is not true about the difference of financial statements from management reports（）
Are prepared monthly for internal control purposes
B. Contain details of costs incurred in manufacturing
C. Are summarized and prepared mainly for external users of accounting information
D. Provide information to enable the trial balance to be prepared
Which of the following would be classified as direct labor（）
Assembly workers in a company manufacturing televisions
B. A consultant in a firm of management consultants
C. Plasterers in a construction company
D. A stores assistant in a factory store
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