1. The controller is correct in his viewpoint that the salary cost should be
classified as a selling (marketing) cost. The duties described in the prob-
lem have nothing to do with manufacturing a product, but rather deal
with moving finished units from the factory to distribution warehouses.
Selling costs include all costs necessary to secure customer orders and
to get the finished product into the hands of customers. Coordination of
shipments of finished units from the factory to distribution warehouses
falls in this category.
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