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i. Direct materials ii.Direct labour iii.Direct expenses iv. Factory expenses Prime ...

i. Direct materials
ii.Direct labour
iii.Direct expenses
iv. Factory expenses
Prime cost consist of
Take Free Practice Test On 2026 JAMB UTME, Post UTME, WAEC SSCE, GCE, NECO SSCE
  • A I, ii and iii
  • B I, ii and iv
  • C I, iii and iv
  • D Ii, iii and iv
Correct Answer: Option A
Explanation:
Prime cost is the direct cost of a commodity in terms of the materials and labour involved in its production, excluding fixed costs. Direct material and direct labor costs are prime cost because they are the main incremental costs of a product.

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