Which of the following is NOT a product cost for a shoe manufacturer? Leather for the shoe Rent on manufacturing facility Thread for stitching Sales commissions Question 59 0.5 pts Which of the following is the starting point for the master budget? The sales budget Budgeted income statement Combined cash budget The direct materials budget Question 60 0.5 pts For which type of responsibility center would it be appropriate to measure performance using Return on Investment (ROI)? Revenue Center Investment Center Cost Center Profit Center