Cost accounting: what counts as direct expenses (chargeable expenses)? Direct expenses are costs traceable to a specific job/order (e.g., special tool hire, royalties). From the given categories, identify which are direct expenses.

Mechanical Engineering Industrial Engineering and Production Management Difficulty: Easy
Choose an option
  • A
    Factory expenses (indirect manufacturing overhead)
  • B
    Selling expenses
  • C
    Administrative expenses
  • D
    None of these

Answer

Correct Answer: None of these

Explanation

DefinitionsDirect (chargeable) expenses are directly attributable to a job (e.g., special tools hire, drawings, patents/royalties for that job). Factory, selling, and administrative expenses are generally indirect.

ConclusionGiven choices do not list direct (chargeable) expenses; hence “none of these”.

Final AnswerNone of these.

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