Question:A company makes chairs and tables.
  Which of the following items would be treated as an indirect cost?
  A. Metal used for the legs of a chair
  B. Fabric to cover the seat of a chair
  C. Wood used to make a chair
  D. The salary of the sales director of the company
  The correct answer is: The salary of the sales director of the company.
  The sales director's salary is a selling overhead.
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