1.

Which of the following would NOT be included in manufacturing overhead?

A) Maintenance for factory equipment

B) Supplies used in production

C) Wages paid to assembly line workers

D) Salaries paid to security guards in the plant

2.

Which of the following descriptions about committed costs is NOT true?

A) They are hardly changed in the short-term and often unavoidable.

B) They increase proportionally as activities, such as the production or sales volumes, increase.

C) Examples include a large amount of facility or capacity-related costs.

D) They are related to the core parts of business and involve long-term contracts.