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 Bill’s 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.