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Commercial Applications

Direct cost increases when ……………

  1. Sales price of product increases
  2. Cost of raw material increases
  3. Tax increases
  4. Subsidy increases

Cost

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Answer

Cost of raw material increases

Reason — Direct cost includes direct material, direct labour and direct expenses. Raw material is direct material, so when the price/cost of raw material rises, the direct material cost — and consequently the direct cost — increases proportionately. Sales price affects revenue, not cost; tax affects total cost only if it is a direct levy on the product; and subsidies usually reduce cost rather than increase it.

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