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1.A company manufactures and sells toys.
Which TWO of these costs are classified as distribution costs?
A.Rental of the finished goods warehouse
B.Depreciation of its own fleet of delivery vehicles
C.Costs associated with a marketing campaign
D.Commission paid to sales staff (2 marks)
2. Which of the following describes a cost centre?
A.A unit of output or service for which costs are ascertained
B.A function or location for which costs are ascertained
C.A segment of the organisation for which budgets are prepared
D.An amount of expenditure attributable to a particular activity
