Which of the following is not indirect costs ?

CS Executive · Cost and Management Accounting · PYQS · June 2018
Which of the following is not indirect costs ?
(A) Advertising, legal charges, audit fees, bad debts etc.
(B) Cost of making a design, pattern for a specific job
(C) Lighting and heating of office building
(D) Depreciation, repairs and maintenance of plant and machinery

Answer & Explanation:

Correct Answer: Option (B)

Official answer key: (B).

Topics: Cost and Management Accounting

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