another question option is direct labor:fringe benefits

Required information (The following information applies to the questions displayed below.) The following cost data for the year just ended pertain to Sentiments, Inc., a greeting card manufacturer: Direct material Advertising expense Depreciation on factory building Direct labor : wages Cost of finished goods inventory at year-end Indirect labort wages Production supervisor's salary Service department costat Direct labor: fringe benefits Indirect labor: fringe benefits Fringe benefits for production supervisor Total overtime premiums paid Cost of idle time: production employees Administrative costs Rental of office space for sales personnel Sales commissions Product promotion costs $2,200,000 98,000 116,000 520,000 115,000 141,000 46,000 100,000 86,000 30,000 9,000 55,000 40,000 150,000 15,000 5,000 10,000 "All services are provided to manufacturing departments. $Cost of idle time is an overhead item; it is not included in the direct-labor wages given above. The rental of sales space was made necessary when the sales offices were converted to storage space for raw material. 2. One of the costs listed below is an opportunity cost. Identify this cost. 2. One of the costs listed below is an opportunity cost. Identify this cost. Multiple Choice O Cost of finished-goods inventory at year-end 0 O Sales commissions 0 O Product promotion costs 0 O Administrative costs 0 Rental of office space for sales personnel