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Byju's Answer
Standard XII
Business Studies
Production Concept and Product Concept
Which of the ...
Question
Which of the following is not included in cost of inventory?
A
Purchase Cost
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B
Transport in Cost
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C
Import Duty
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D
Selling Costs
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Solution
The correct option is
D
Selling Costs
Selling cost is an indirect cost which does not have any direct association with the cost of production.
Selling cost should be included and selling & distribution cost.
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