Which of the following are matters that are linked to personnel administration and have a bearing on labour costs? 1) Recruitment and selection process ii) Work study i) Maintaining employee records iv) Inventory records A. ii), iii) and iv) B. i), ii) and iii) C.1). II) and iv) D.1), ii), ii) and iv) Which of the following is not an example of an administrative cost? A. Rent of the office building B. Salary of the receptionist C. Audit fees D. Bad debts Which of the following costs may be classified as fixed costs? i Property rates and taxes ii Rent expense iii Direct labour iv Insurance A. i, ii and iv B. i, ii and illi C. i and ii only D. ii and iv only