to enter your answers. 1) Managerial accounting information: A) Is used mainly by external users. B) Can be used for control purposes but not for planning purposes. D) hvolves gathering information about costs for planming and control decisions. D) Has little to do with controlling costs. Is generally the only accounting information available to managers 2) Which of the following should not be included in direct materials costs? A) Invoice costs of direct materials. B) Incoming freight charges. C) Materials handling costs. D) Materials storage costs. E) Delivery charges on shipments to customers. 3) The salary paid to the assembly line supervisor would normally be classified as: A) An assembly cost. B) A period cost. C) A general cost. D) Indirect labor. E) Direct labor. 4) Labor costs that are clearly associated with specific units of product because the labor is used to convert raw materials into finished products are called: A) Indirect labor. B) Contracted labor. C) All labor D) Direct labor. E) Finished labor