1. Bill Williams is an engine tech for a Ford dealership and is assigned to the service department. Here is a table of costs associated with the dealership and Bills engine repair job today:

   Engine parts	$ 675
   Gasket, oil, and other fluids	$ 113
   Standard Labor Costs	$ 700
   Expensible tools	$ 48
   Service Write Up Wages	$ 1,366
   Radio Advertising	$ 850
   Parking lot paving project	$ 9,850
   Quality Inspection Dept.	$ 5,248

   Which is of the following is not true?

   	A.	Direct costs on this job are $1,536.
   	B.	The dealership is most likely using job costing.
   	C.	Shared costs of $6,614 were incurred today.
   	D.	All of the parking lot paving costs will be allocated to each vehicle repaired in the facility today.