Which of the following costs are not customer activities in the product cost hierarchy?
A)Plant management.
B)Promotion.
C)Customer records.
D)Market research.

Question

Quizplus · Accepted Answer

Plant management is considered a facility-level activity cost, meaning it is not directly tied to a specific customer or product.

Other options: 
B) Promotion can be considered a customer-level activity cost if it is specific to a particular customer or sales order. 
C) Customer records are considered a customer-level activity cost as they are directly tied to a specific customer. 
D) Market research can be considered either a batch-level or product-level activity cost, depending on how it is used and allocated.

Which of the Following Costs Are Not Customer Activities in the Product