Which one of the following costs should NOT be considered a direct cost of serving a particular customer who orders a customized personal computer by phone directly from the manufacturer?
A)the cost of the hard disk drive installed in the computer.
B)the cost of shipping the computer to the customer.
C)the cost of leasing a machine on a monthly basis that automatically tests hard disk drives before they are installed in computers.
D)the cost of packaging the computer for shipment.

Question

Quizplus · Accepted Answer

Leasing a machine for testing hard disk drives is an indirect cost since it is not directly related to serving a particular customer who orders a customized computer. The other costs listed are all directly related to serving the customer and fulfilling their order.

Which One of the Following Costs Should NOT Be Considered