Salaries of staff in the marketing department are treated not as product cost but as sales and:
AAppropriation
BAdministration
CAmortisation
DAccumulation
Answer & Solution
Correct answer: B. Administration
1. Marketing work is tied to selling, not to the factory.
2. Only factory costs may attach to the product.
3. Those salaries are sales and administration expenses.
_Source: OpenStax Principles of Managerial Accounting, Chapter 4, Job Order Costing._
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