12) Which of the following is a nonmanufacturing cost? 2 Points A) direct labor B) direct materials C) administrative expenses D) indirect labor 13) Costs that have both variable and fived components are called 2 Points A) fixed cost B) variablecost C) mixed cost D) contribution cost 14) The dollar amount that provides for covering fixed costs and then provides for operating income is called 2 Points A) variable cost B) total cost C) contribution margin D) margin of safety 16) Which of the following is a period cost? 2 Points A manufacturing overhead B) direct labor cost C) direct materials cost D) administrative cost 17) A groups cost by behavior; costs are classified as elther variable costs or fixed costs. 2 Points A balance sheet B) contribution margin income statement C) traditional income statement D) absorption costing incomestatement