eldervale winery is a producer of premium wine. which of the following is not an example of a downstream cost

Eldervale Winery is a producer of premium wine. Which of the following is NOT an example of a downstream cost? The costs associated with random quality check during the wine production process The costs associated with the sales team travelling to a wine show to promote Eldervale wine The costs associated with delivering wine to customers The costs associated with answering customer inquiries on the differences between wine varieties Question 1 1 points Brainpower Pty Ltd is an advertising agency that uses a job costing system. Brainpower applies Overhead to jobs based on direct professional Labour hours. At the beginning of the year, overhead was estimated to be 575000, direct professional labour hours were estimated to be 15000, and direct professional labour cost was projected to be 5225000. During the year, Brainpower incurred actual overhead of 50000, actual direct labour hours of 14 500 and actual direct labour cost of 5222000. What was Brainpower's overapplied or underapplied overhead during the year? 55000 underapplied 55000 overapplied 57500 underapplied 57500 overapplied