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WAEC Accounting 2012 Objective — Question 23

Question 23 of 50 from the West African Examinations Council (WAEC) Accounting 2012 Objective paper, with the correct answer and a full explanation.

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Which of the following is a component of prime cost?

  • A. Depreciation
  • B. RoyaltyCorrect
  • C. Factory rent
  • D. Factory electricity

Explanation

Prime cost is made up of direct costs traceable to output. The royalty depends on output; thus, it is a direct cost.

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