2) Direct costs are cost that cannot be easily traced to an item been produced or or unit. a) True b) False 3) The difference between the total production or manufacturing cost and the ma is called manufacturing profit. a) True b) False -4) A business, which goes further by recording one aspect of its transactions, onl be using single-entry book-keeping. Page 3 of 11 12) Direct costs are cost that cannot be easily traced to an item been produced or cos or unit. a) True b) False 13) The difference between the total production or manufacturing cost and the marke is called manufacturing profit. a) True b) False 14) A business, which goes further by recording one aspect of its transactions, only i be using single-entry book-keeping. Page 3 of 11