Page 65 - F2 - MA Integrated Workbook STUDENT 2018-19
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Cost classification
Test your understanding 5
Put each of the following costs under the correct heading depending on
whether they would be a direct cost or an indirect cost of the quality control
activity which is undertaken in a company’s factory.
The salary of the quality control supervisor
The rent of the factory
The depreciation of the quality testing machine
The cost of the samples destroyed during testing
The insurance of the factory
Direct cost Indirect cost
Illustrations and further practice
Now try TYU questions 1 and 2 from Chapter 4
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