An Accounting Course Is Taught in Two Classes Per Week

question 71

Multiple Choice

An accounting course is taught in two classes per week for one hour and fifty minutes each.The classes are held in a building with 36 classrooms that are used for a variety of courses.The building has an advanced monitoring system which allows electricity costs to be determined for each classroom and for each course.If the cost object is the accounting course,which of the following is an indirect cost?

• A) The course Instructor's salary for teaching the course (he only teaches this one course).
• B) The cost of the preparation of the exam papers for this course.
• C) The salary of the building's custodian.
• D) The electricity cost for the course.

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Definitions:

Granite

A coarse-grained igneous rock composed mainly of quartz, feldspar, and mica, known for its durability and widely used in construction.

Diorite

A coarse-grained, intrusive igneous rock composed mainly of plagioclase feldspar, with smaller amounts of hornblende, biotite, and/or pyroxene.

Igneous Rocks

Stones created by the process of magma or lava cooling and turning into solid form.

Sandstone

A sedimentary rock composed mainly of sand-sized mineral particles or rock fragments, commonly used in building and construction.