1.The correct answers are ：Cand E.
Staple to attach fire retardant labels to chairs and The salary of the sales director
Rather than each staple being allocated to a particular product, a box of staples would be treated as a general production overhead. The salary of the sales director is a selling overhead.
2.The correct answers are ： A and B.
Selling prices and Controllable costs
The manager of a profit centre usually has control over how revenue is raised, ie selling prices
and over the controllable costs incurred in the centre.
Apportioned head office costs are uncontrollable from the point of view of the profit centre
manager.
A responsibility centre manager does not have control over the capital investment in the centre unless the centre is designated an investment centre.
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