Elements of costing no 1

Purchase of plastic to make phone cases is:

• Administration
• Production
• Distribution

Rent as a cost is:

• Variable
• Fixed
• Semi-variable
• Stepped

• variable cost
• fixed cost
• semi-variable
• stepped

• fixed cost
• variable cost
• semi-variable cost
• stepped

When manager of the centre is responsible for costs but not revenue or profit that is:

• Cost centre
• Profit centre
• investment centre

When the manager of the centre is responsible for costs and revenues but not investment that is

• Cost centre
• Profit centre
• Investment centre

Delivery driver in the manufacturing company is:

• direct cost

• indirect cost

Delivery driver in the delivery company is:

• direct cost

• indirect cost