Which of the following costs is an example of a cost that remains the same in total as the number of units produced changes?
A) Direct labor
B) Salary of a factory supervisor
C) Units of production depreciation on factory equipment
D) Direct materials

Respuesta :

Answer: B) Salary of a factory supervisor

Explanation:

The Factory Supervisor is not directly related to the production of goods and unless specified, the Supervisor is assumed to be paid a certain amount to oversee the factory and this figure will not change regardless of how many more goods are produced thus making this cost a Fixed Manufacturing Overhead.