7\ A business is engaged in producing garments for the customers of all ages using machines imported from Germany. Labor is used only to deliver garments to customers. Which one of the following is the most suitable basis for apportionment of its manufacturing overhead costs?

a\ Machine hours

b\ Prime cost

c\ Direct labor cost

d\ Labor hours

8\ Select the most suitable basis for allocation of the insurance of building:

a\ Floor area

b\ Number of light points

c\ No. of cars

d\ Number of employees

9\ Which one of the following is true about Absorption Costing?

a\ It records variable production cost as an admin expense

b\ It records fixed production cost as period cost

c\ It records variable production costs as period cost

d\ It records fixed production costs as product cost

choose the correct answer . Give me the question number and answer code. I hope that you will help me and solve all the questions. Thank.