QUESTION 16 Which of the following is an indirect cost of the marketing department? The marketer's salary The cost of the marketing software The cost of advertising material mailed to potential clients The cost of heating and cooling the marketing department's portion of the building. QUESTION 17 Beginning inventory is $3,000. During the period, the company purchases $12,000 of inventory. At the end of the period, the company only has $7,000 of inventory left. What is the company's cost of goods sold?