Which of the Following Component Does NOT Relate to the Assets/liabilities

question 63

Multiple Choice

Which of the following component does NOT relate to the assets/liabilities held in the pension trust for a defined benefit plan?

• A)Interest cost on pension obligations.
• B)Current service cost.
• C)Income from plan assets.
• D)Amortization of actuarial gains and losses.

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Definitions:

Variable Cost

Costs that vary directly with the level of production or service delivery, such as raw materials and direct labor.

Work in Process Inventory

Inventory of unfinished goods that are still in the process of production, accounting for materials, labor, and overhead.

Direct Labour Costs

Direct labour costs are the wages and other associated expenses for employees who are directly involved in the production of goods or services.

Manufacturing Overhead Costs

Indirect costs associated with manufacturing, such as utilities, maintenance, and factory equipment depreciation.