Accounting 9706 · AS & A Level · Costs and cost behaviour

Costs and cost behaviour — practice question

A garage owner incurred the costs listed below. 1 mechanics’ wages 2 repairs to garage equipment 3 spare parts used in vehicle repairs 4 rent for the garage premises Which of these are direct costs?

  • A1, 2, 3 and 4
  • B1, 2 and 3 only
  • C1 and 3 only
  • D2 and 4 only

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