Simon operates a kitchen manufacturing business. Which cost would not be classed as a direct cost of building a kitchen for a client?

Select one:

a. Wages of tradesmen.

b. Depreciation of tools and equipment.

c. Timber for the kitchen cabinets.

d. Fittings for the kitchen cabinets.

he total cost of an item is the sum of:

Select one:

a. total indirect costs divided by number of units.

b. both its direct and indirect costs.

c. none of the options are correct.

d. direct costs, indirect costs and manufacturing overhead.