1.The correct answers are ： A and B
Rental of the finished goods warehouse and Depreciation of its own fleet of delivery vehicles
Remember you are only looking for costs that are directly related to getting the finished goods
from the production line to your customers.
Before they can be distributed, finished goods may have to be temporarily stored in a warehouse therefore the rental of the warehouse will be regarded as a distribution cost.
In addition, you will need delivery vehicles for distribution purposes - any costs related to these vehicles will be classed as distribution costs.
Commission paid to sales staff and the marketing campaign costs are selling costs.
2.The correct answer is ： B
A function or location for which costs are ascertained.
A cost centre acts as a 'collecting place 1 for costs before they are analysed further.
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