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*11. Which of the following costs of conversion cannot be included in the cost of inventory? A. Salaries of factory supervisor B. Depreciation of machinery sued in production C. Salaries of sales staff in which the sales department shares the building with the production department D. Indirect materials 12. Which of the following is false of the perpetual inventory system? A. Purchases are recorded as debit to the inventory account. B. The entry to record a sale includes a debit to cost of goods sold and a credit to inventory. C. After a physical inventory count, inventory is credited for any missing inventory. D. Purchase returns are recorded by debiting accounts payable and crediting purchase returns and allowances. 15. Purchase commitments are obligations of the entity to acquire certain goods sometime in the future as at A. Fixed price but not fixed in quantity B. Fixed in quantity but not fixed in price C. Fixed in quantity and in price D. Not fixed both in quantity and in price 17. Bearer plants are accounted for as. A. Biological assets with disclosure. B. Biological assets without disclosure. C. Property, Plant, and Equipment. D. Non-current investment. 18. Bearer animals are accounted for as. A. Biological assets. B. Property, Plant, and Equipment. C. Investment property. D. Agricultural produce