Major categories of corporate costs does not include

1. human resource management costs
2. corporate administration costs
3. treasury costs
4. discretionarycosts

. In customer cost hierarchy, costs of those activities that cannot be traced to distribution channels or individual customers are classified as

1. discretionary channel costs
2. corporate-sustaining costs
3. distribution-channel costs
4. engineeredresourcecosts

If actual result in static budget is $2500 and corresponding budgeted amount is $2200 then static budget variance is

1. $3,000
2. $300
3. $4,700
4. $4,500