Which of the following costs belongs to Selling and Administrative Costs？

A、Wages paid to automobile assembly workers

B、Salaries paid to maintenance workers

C、Salaries paid to janitors

D、Salaries paid to security guards

A、It is a variable that causes an activity to increase or decrease.

B、It is always based on direct labour-hours.

C、It is used for manufacturing and merchandising activities only.

D、It changes during the operating cycle.

Fixed costs don’t include administrative costs．（ ）

For heavy and long distance cargo with low cost，which of the following is the pre-ferred mode for transportation?( )

A．Trucks．

B．Water．

C．Aircraft．

D．Broken down in small bulks and deliver by air．

A、transportation in

B、insurance

C、invoice cost

D、storage

Which of the following inventory valuation methods best matches the actual historical cost of the inventory items to their physical flow?

A.FIFO.

B.LIFO.

C.Specific identification.

A、Costs under the direct control of a manager

B、Costs to be paid within the current accounting period

C、Costs directly identified with a product or service

D、Costs passed directly to customers

Which of the following costs of consignment are fixed? ( )

A．costs of documentation

B．costs of insurance

C．costs of customs clearance

D．costs of shipment

Which of the following costs are payable by the charterer under a time charter party． （ ）

A、Decrease in the closing inventory of finished goods

B、Decrease in the closing inventory of work in progress

C、Increase in the closing inventory of finished goods

D、Increase in the closing inventory of work in progress