4) Which one of the following is an example of indirect cost a) Factory cleaning b) Factory rent c) Factory electricity d) All of the above 5) The formula of total unit cost is: a) Total units/ total cost b) Variable cost/ Total units c) Total Cost/ Total units d) None of the above 6) Cost accounting generally has the following users: a) Management/ Decision Makers b) Shareholders c) Share market regulator d) None of the above