Which of the following is not an example of a discretionary fixed cost?
A) research and development
B) training costs
C) advertising costs
D) direct materials

Question

Quizplus · Accepted Answer

Direct materials are not an example of discretionary fixed costs as they are generally considered variable costs that will change based on the level of production or sales. Discretionary fixed costs, on the other hand, are expenses that can be adjusted or eliminated by management to align with the company's budget or strategic goals, such as research and development, training costs, and advertising costs.

Which of the Following Is Not an Example of a Discretionary