following.

What type of cost is straight$-$line depreciation on a sewing machine in a garment factory?

A$.$ Variable cost

B$.$ Fixed cost

C$.$ Mixed cost

D$.$ Stepped cost

Which of the following may be classified as carrying costs?

A$.$ Transportation costs of items purchased

B$.$ Clerical and administrative costs of purchasing, accounting, and good reception

C$.$ Warehouse staff, equipment, maintenance and running costs

D$.$ Loss of future sales because customers may go elsewhere,

ABC's demand for plastic bottles is $2,000$ units per month; the ordering cost are $$700$ per order and the carrying costs are $$3\mathrm{.}20$ per unit. What is the economic order quantity? $(EOQ)$

A$.935$ unit

B$.1,620$ units

C$.2,646$ units

D$.3,240$ units

Allen's Manufacturing used machine hours to allocate manufacturing used machine hours to allocate manufacturing overhead to all jobs. The budgeted manufacturing overhead cost is $$30,000$ and the budgeted labour hours is $60,000$ hours. The machine hours are $100,000$ hours. Calculate the pre$-$determined overhead rate:

A$.$ $$0\mathrm{.}30$ per machine hour

B$.$ $$0\mathrm{.}50$ per machine hour

C$.$ $$0\mathrm{.}60$ per machine hour

D$.$ $$3\mathrm{.}33$ per machine hour

The method of costing that includes all direct costs and overhead is known as$?$

A$.$ Absorption costing

B$.$ Marginal costing

C$.$ Batch costing

D$.$ Activity Based Costing