Question 11 Not yet answered Which one of the following is not an example of a discretionary cost? O a. The cost of annual end of year celebration b. The cost of employee training program c. The salary of the chief financial officer d. The salary of the marketing manager e. None of the given answers Marked out of 0.50 Flag question Question 12 All the following can be used as an allocation base, EXCEPT: Not yet answered Marked out of 0:50 a. All the given answers can be used. b. direct labor hours c. units of output if the company has a single product O d. direct labor cost e direct machine hours P Flag