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Which of the following expenses constitutes prime cost? I. Direct labour cost II. ...

Which of the following expenses constitutes prime cost?
I. Direct labour cost II. Factory overheads III. Hiring of machine for production IV. Warehouse rent
Take Free Practice Test On 2026 JAMB UTME, Post UTME, WAEC SSCE, GCE, NECO SSCE
  • A I and II only
  • B I and III only
  • C I, II and III only
  • D I,II and IV only
Correct Answer: Option B
Explanation:
Prime costs consist of direct materials and direct labor. Direct materials include all tangible components of a product. For example, direct materials include raw materials, supplies, and any other component that becomes part of the finished product.

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