Principles of Managerial Accounting: Week 4

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Which one of the following costs should NOT be considered an indirect cost of serving a particular customer at a Dairy Queen fast food outlet?

Selected: a. the cost of the hamburger patty in the burger they ordered. This answer is correct.
b. the wages of the employee who takes the customer’s order.
c. the cost of heating and lighting the kitchen.
d. the salary of the outlet’s manager.

Correct! The cost of a hamburger patty would be considered a direct cost.

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