Use the Information Below to Answer the Following Questions

Use the information below to answer the following questions.
Jan runs a successful hairdressing salon in the CBD. The type of costs incurred in providing services to clients are:
(i) hairdressers' salaries
(ii) shampoo and conditioner (no individual records kept of usage)
(iii) colour and perm solutions (individual records kept of usage per client)
(iv) electricity and gas
(v) depreciation of equipment
-Refer to the information above. The direct costs incurred in providing a haircut only to a client would be:

A) hairdresser salary.
B) hairdresser salary, shampoo and conditioner.
C) all costs mentioned above.
D) hairdresser salary, shampoo and conditioner and electricity and gas.