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Tap the cost that does not belong

Exercise and reference answers

Questions
  1. Items
    1. Selling price
    2. Direct labor cost
    3. Direct labor hours
    4. Machine hours
    Odd item
    Selling price
  2. Items
    1. Factory utilities
    2. Direct labor
    3. Indirect labor
    4. Factory insurance
    Odd item
    Direct labor
  3. Items
    1. Direct materials
    2. Direct labor
    3. Advertising
    4. Factory overhead
    Odd item
    Advertising
  4. Items
    1. Attorney
    2. Accountant
    3. Physician
    4. Cereal maker
    Odd item
    Cereal maker
Instructions
In each row, tap the item that does not fit.

Explanation

_Source: Jonick, Principles of Managerial Accounting, section 2.3 Job Order Costing for a Service Company_
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