Which of the Following Will Be Debited to the Manufacturing

question 97

Multiple Choice

Which of the following will be debited to the Manufacturing Overhead account of a watch manufacturer?

• A) office telephone costs
• B) salaries paid to accountants
• C) factory electricity costs
• D) cost of printing brochures

---

Definitions:

Marginal Cost

The alteration in overall expenses that occurs when the production volume is increased by one unit.

Marginal Cost Curve

A curve that illustrates how the cost of producing an additional unit of a good changes as the output level is increased.

Fixed Costs

Costs that do not vary with the level of output or activity, such as rent, salaries, or loan payments.

Average Total Cost

The total cost of production divided by the number of units produced, representing the per-unit cost of production.