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1.What types of following costs will be included in marginal production cost per unit?
1 Direct materials
2 Variable production overheads
3 Direct labor (Piece work)
4 Direct labor (Fixed wages)
A. 1 ,2 ,3 and 4
B. 1,2 and 4
C. 1,2 and 3
D. 1 and 2 only
2.Which of the following statements is/are correct?
1 In marginal costing, fixed production overhead are treated as period costs and are written off as they are incurred.
2 In absorption costing, fixed production overhead are absorbed into the cost of units.
A. Both of them
B. 1 only
C. Neither of them
D. 2 only
