5) Manufacturing overhead includes A) corporate insurance cost. B) the executive officers' salaries. C) marketing costs. D) supplies used in the human resources department. E) plant utilities. 6) Which of the following is a fixed cost in a clothing store? A) store manager's salary B) electricity C) sales commissions D) inventory E) paper for the cash register BUSI 2083-5A 7) Cost behaviour refers to A) how costs react to a change in the level of activity. B) whether a cost is incurred in a manufacturing, merchandising, or service company. C) classifying costs as either inventoriable or period costs. D) whether a particular expense has been ethically incurred. E) how costs react to a change in selling price