A-LevelAccountingTraditional costing methods9706/12 · May/June 2025 · Q231 Mark

A restaurant owner paid the following: 1 cost of food ingredients 2 maintenance of cooking appliances 3 wages to the chefs 4 wages to the restaurant manager. Which costs are indirect costs?

A1, 2, 3 and 4

B1, 2 and 3 only

C2 and 4 only

D3 and 4 only

✓ Correct answer

C: 2 and 4 only

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Topic: Traditional costing methods, A-Level Accounting (syllabus 9706). Multiple choice, 1 mark.
Source: A-Level Accounting, May/June 2025 Paper 1 Variant 2, question 23.

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