To help prevent theft by the sales clerk, at the end of each day, the manager proves the cash by comparing the cash in the drawer against the cash register's record of cash sales. true false

Answers

Answer 1

The statement that "To help prevent theft by the sales clerk, at the end of each day, the manager proves the cash by comparing the cash in the drawer against the cash register's record of cash sales." is True.

Sales Clerk responsibilities include answering client questions and assisting customers to finalize their purchases with us. in the end, you will work directly with clients to assist them to locate items and help them with their purchases.

A sales clerk is someone who largely remains on the cash sign-in and jewelry people up, while salespeople are extra centered on the consumer revel in and feature more freedom and autonomy to work with customers on a deal. sales clerks are without a doubt going to be less expensive, however, a sales clerk has a higher upside in phrases of revenue.

A cash sale is a commercial enterprise transaction wherein the purchaser pays for items or offerings at the time of the acquisition. In a cash sale, the fee is instant. How the customer pays does not remember, as long as there may be a transfer of monies. it could be cash: The client counts the bills and cash and palms it over to the seller.

Learn more about Sales here brainly.com/question/25743891

#SPJ4


Related Questions

Mova Motors Inc. enters the Asian market and conducts a thorough analysis of the local marketing conditions such as the characteristics and buying situations of consumers. The company realizes that the buying behavior of the majority of middle-income families is similar. It divides the market into distinct groups based on the purchasing power of consumers and decides to pursue the middle-income families. In this scenario, the company is ______. Multiple choice question. distributing products through indirect channels diversifying its product line using a promotional push strategy focusing on a market segment

Answers

Answer:

r

Explanation:

Which of the following things can help you get a lower interest rate when you receive a loan?
A. A low credit score
B. A history of defaulting
C. Using all of your available credit
D. Collateral

Answers

Answer:

D. Collateral

Explanation:

Collateral refers to an asset offered to a lender to secure a loan. Borrowers use properties, motor vehicles, or other valuable items to convince lenders to advance credit facilities. Collateral reduces the risk of lending. If the borrower default, lenders have the option of selling the collateral to recover their money.

Because collateral makes a loan less risky, the interest charged is low. A high-interest rate reflects a high-risk borrower.

Answer:

D. Collateral

Explanation:

The three questions of economics are based on decisions made by economies.
What statement best describes why economies must make these decisions?
Econominc must make these decisions?

Answers

The reason why economies must make these decisions is due to the fact that  because resources are limited.

What are resources?

These are all of the factors of productions that are used to take care of the needs of man. They are what is is used in the production process for all goods.

It is important to note that human needs are unlimited but the resources that are needed for meeting these needs are only few in number.

Read more on resources here:

https://brainly.com/question/1290230

which word best describes the writing process in business writing ?

Answers

Answer: Brainstorm Pre-write. Write rough draft. Peer-review. Revise ideas. Edit Publish Establish constructive purposes for student writing. Find real audiences, beyond the teacher, for students' writing

What do you mean by a facilitator? What are the major jobs of a facilitator of non formal educational programme​

Answers

Explanation:

It is important to note that much of the intermittent formal learning throughout people's....Part of being an effective facilitator of informal learning ( and non-formal education) involves.

Answer:

The definition of facilitate is "to make easy" or "ease a process." What a facilitator does is plan, guide and manage a group event to ensure that the group's objectives are met effectively, with clear thinking, good participation and full buy-in from everyone who is involved.

The Financials section of the Business Model Template consists of three boxes. The boxes are titled ________.

Answers

Answer:

revenue streams, cost structure, and financing/funding

Explanation:

I Explain the key competencies needed by HR professionals and why certification is important?

Answers

HR professionals, also known as human resource managers or HR managers, must have a variety of skills, knowledge, and competencies to be effective in their roles. Certification is important for HR professionals because it demonstrates that they have the knowledge, skills, and competencies needed to be effective in their roles.

The following are some of the most important HR competencies:

Leadership: HR professionals must be able to inspire and motivate their teams to achieve organizational goals. They must also be able to lead by example and demonstrate strong ethical values.

Interpersonal skills: HR professionals must have excellent communication skills to be able to communicate with employees and stakeholders effectively. They must be empathetic, approachable, and respectful. They should also be able to mediate conflicts and resolve disputes effectively.

Business acumen: HR professionals must have a good understanding of the business they work for to make informed decisions that help the company achieve its objectives. They must also be able to evaluate the financial and operational impact of HR policies and initiatives.

Ethics and compliance: HR professionals must adhere to ethical standards and comply with legal requirements related to employment. They must also ensure that the organization's HR policies and practices are in line with relevant laws and regulations.

HR certifications are typically awarded by professional associations such as the Society for Human Resource Management (SHRM) or the HR Certification Institute (HRCI).

Certification provides HR professionals with the following benefits:

Validation of knowledge and skills: Certification confirms that HR professionals possess the knowledge and skills required to succeed in their roles. It demonstrates to employers and stakeholders that the HR professional is committed to professional development and improving their skills.

Recognition: Certification recognizes HR professionals for their hard work and dedication to their profession. It is an acknowledgment of their achievements and contributions to the field.

Career advancement: Certification can help HR professionals advance their careers by providing them with additional skills and knowledge. Certified professionals are often viewed as more qualified than those without certification, and may be given preference for job promotions or salary increases.

Peer network: Certification provides HR professionals with a network of peers who share similar interests and experiences. This network can provide opportunities for learning, collaboration, and professional development.

To learn more about HR professionals, visit:

https://brainly.com/question/31607133

#SPJ11

suppose that at a price of $1.70, the quantity of output demanded is 16, and at a price of $8.00, the quantity of output demanded is 7. what is the elasticity of demand? (ignore the negative sign.)

Answers

0.15 is the elasticity of demand with respect to the information that is given.

What is a demand curve?

The demand curve for yield is a requirement on the firm since it gives the most extreme value that a firm can charge for each degree of creation.

Elasticity is a proportion of a variable's aversion to an adjustment of another variable, most regularly this responsiveness is the adjustment of the amount requested compared with changes in different elements.

Price elasticity will be calculated as:

Elasticity = Change in the quantity / Change in the price of the product

= (7-16 / 16)* 1.70 /(8-1.70)

= (9 / 16) * (1.70/6.3)

= 15.3 / 100.8

= 0.15

Learn more about demand curve, here:

https://brainly.com/question/6075885

#SPJ1

Productivity for a small country was 25 units per worker hour in 2011. Productivity increased 20 percent between 2011 and 2016. What was the productivity figure for 2016? If the rate of increase is maintained, what will the figure be in 2021? In 2026?

Answers

If the rate of increase in productivity is maintained, the productivity figure for the small country would be 36 units per worker hour in 2021 and 43.2 units per worker hour in 2026.

What is productivity?

Productivity refers to the level of efficiency with which resources, including time, money, and labor, are used to produce goods and services. It is a measure of how much output can be generated with a given amount of input. Higher productivity means producing more output with the same amount of input or producing the same amount of output with less input. It is a critical factor in economic growth and competitiveness as it directly impacts the profitability of businesses, the standard of living of individuals, and the overall health of the economy. Improving productivity can be achieved through various means such as better technology, efficient management practices, skilled workforce, and streamlined processes. However, it is essential to ensure that productivity growth is sustainable and does not come at the expense of worker well-being or environmental sustainability.

Productivity in 2016 = 25 units per worker hour x 1.2 = 30 units per worker hour

Productivity in 2021 = 30 units per worker hour x 1.2 = 36 units per worker hour

Productivity in 2026 = 36 units per worker hour x 1.2 = 43.2 units per worker hour

To learn more about productivity, visit:

https://brainly.com/question/30474893

#SPJ1

What is a mechanism used to put a plan into action

Answers

Set priorities. Decide which goals you want to act on first, and make a list of what steps you need to take. Then carry them out. ...
Review your progress. Take a look at where you are to see if you're on track to meet your goals. ...
Adjust your plan if you need to. If you're not on track to meet your goals, adjust your plan.

In an office 7/9 chair have wheel
What i the ratio between the number of chair with wheel and thoe without wheel?
a) 7:2 b) 7:9 c) 2:16 d) 7:16

Answers

Seven out of nine chairs in the office have wheels. Therefore, there are 7:9 seats with wheels in all. The answer is option (b).

What is the ratio between the number of chair?

A relative ratio is a form of fractional expression describing the connection between two or even more quantities. It is frequently used to compare the relationship between various quantities or to represent the ratio of one item to another.

Out of the remaining 2, there are no wheels on the chairs.

Therefore, the proportion of chairs without wheels to all chairs is 2:9.

Chairs with wheels outnumber chairs without wheels 7:2.

Alternately, the ratio 7:9 and 2:9 can be shortened to 7:2 and 2:9.

To know more about ratio, visit:

https://brainly.com/question/12024093

#SPJ4

The bank pays you _______________ for your money held on deposit. a) investment b) attention c) debit d) interest

Answers

I’m not sure the answer to this, but hear me out, try downloading socratic it’s an app like Brainly but you don’t have to wait for someone to answer your question. It’s an app that has really helped me out and it’s an easy download! I really hope this helped you out!

​Ernst's Electrical has a bond issue outstanding with ten years to maturity. These bonds have a​ $1,000 face​ value, a 5 percent​ coupon, and pay interest semiminusannually. The bonds are currently quoted at 96 percent of face value. What is​ Ernst's pretax cost of​ debt?

Answers

Answer: 5.52%

Explanation:

Given the following :

Face value (f) = $1000

Bond price(p) = 96% of face value = 0.96 × 1000 = $960

Coupon rate = 5% Semi-annually = 0.05/2 = 0.025

Payment per period (C) = 0.025 × 1000 = $25

Period(n) = 10 years = 10 × 2 = 20

Semiannual Yield to maturity = [(((f-p)/n) + C) / (f + p)/2]

Semiannual YTM = [(((1000 - 960) / 20) + 25) / (1000 + 960)/2]

Semiannual Yield to maturity = [(((40 /20) + 25) / 1960/2]

= (2 + 25) / 980

= 27 / 980 = 0.02755 = 2.755% = 2.76%

Pretax cost of debt = Yield to maturity = 2 × Semiannual yield to maturity

Pretax cost of debt = 2 × 2.76% = 5.52%

Assume that the quotes given below are from a newspaper. "petrol prices fall for the second time during this year", "price of video games is set to fall again" "price of foreign holidays increases" Explain whether the producers of the relevant companies i) Are likely to raise or cut back on production as a result of these news items. Explain your reasons. ii) What is the term used for this rise or cut down of production?

please help ASAP​

Answers

Answer:

which subject

Explanation:

¯\_ʘ‿ʘ_/¯¯\_ʘ‿ʘ_/¯¯\_ʘ‿ʘ_/¯

Which subject is it

According to the bureau of labor statistics, a husband who chooses to stay home and take care of the household is?

Answers

According to the bureau of labor statistics, a husband who chooses to stay home and take care of the household is not in the labor force.

The Bureau of Labor Statistics (BLS) :

The Bureau of Labor Statistics (BLS) is a division of the US Department of Labor. It is the primary fact-finding organisation for the United States government in the broad field of labour economics and statistics, and it is a key component of the United States Federal Statistical System. The Bureau of Labor Statistics (BLS) is a governmental statistical agency that collects, processes, analyses, and disseminates vital statistical data to the American public, the United States Congress, other Federal agencies, state and local governments, business and labour representatives, and the general public.

To learn more about Bureau of Labor Statistics

https://brainly.com/question/9531165

#SPJ4

Assume that any money lent by a bank is deposited back into the banking system as a checkable deposit and that the reserve ratio is 10%. Trace out the effects of a $100 million open market purchase of U.S. Treasury bills by the Fed on the value of checkable bank deposits. What is the size of the money multiplier

Answers

Based on the information given the size of the money multiplier is 10.

Size of money multiplier:

In order to find or determine the size of the money multiplier we are going to make use of money multiplier formula.

Using this formula

Money multiplier=1/r

Where:

r=Reserve ratio=10% or 0.10

Let plug in the formula

Size of money multiplier=1/0.10

Size of money multiplier=10

Inconclusion the size of the money multiplier is 10.

Learn more about the size of the money multiplier here: https://brainly.com/question/26198303

refer to figure 4-1. the movement from __________ to ____________ is consistent with a decrease in the price of cotton (a substitute).

Answers

The movement from point A to point B in Figure 4-1 is consistent with a decrease in the price of cotton (a substitute).

In economics, substitutes are products that can be used in place of one another, such as cotton and synthetic fabrics. When the price of a substitute product decreases, consumers are more likely to purchase that product instead of the original product, causing a decrease in demand for the original product. In Figure 4-1, the movement from point A to point B represents a shift in demand, where the quantity demanded of cotton decreases as the price of cotton decreases. This movement is consistent with a decrease in the price of cotton (a substitute).

Learn more about  substitute product: https://brainly.com/question/27960226

#SPJ11

The annual percentage rate is the interest on a loan paid in __________.
A. cash
B. whole
C. installments
D. concentration

Answers

Answer:

c

Explanation:

c

THE. ANSWERR. IS CCCCC

Creating a chant that rhymes to remember information is a memorization technique.
a
Please select the best answer from the choices provided
ОТ
OF

Answers

Answer:

OT

Explanation:

BECAUSE I AM SMART AND BECAUSE I TOOK THAT SAME CLASS

1. Describe what is meant by wealth?
2. What is wealth and how do you think it relates to budgeting?
3. Identify a wealthy person; a.what makes this person wealthy?
b.How did they earn their wealth?

Answers

Answer:

All the answers of the asked question are discussed below in detailed explanation.

Explanation:

Wealth includes the evaluation of all the items of merit occupied by an Individual, society, corporation, or nation. ... Fundamentally, wealth is the collection of limited resources. Particular people, corporations, and countries are assumed to be wealthy when they are able to acquire many necessary resources or goods.

How can we apply accounting and bookkeeping in our daily lives?

Answers

Draw up a monthly budget. A monthly budget can do wonders for managing your month-to-month living expenses

Economics: The supply of a good available in a market is likely to decrease when:
A. companies believe that the product's selling price will go up.
B. governments reduce regulations and taxes on a product.
O C. few workers have the skills needed to create the product.
D. technology used to make the product becomes widely available.
SUBMIT

Answers

Answer:

c. few workers have the skills needed to create the product

Explanation:

a competitive market is a market in which question 2 options: an auctioneer helps set prices and arrange sales. there are only a few sellers. the forces of supply and demand do not apply. no individual buyer or seller has any significant impact on the market price.

Answers

In a competitive market, no individual buyer or seller has any significant impact on the market price.

In a competitive market, the price and sales arrangements are not controlled by an auctioneer. Instead, prices are determined by the forces of supply and demand. The market consists of numerous sellers and buyers, which ensures that no single participant can influence the price. This absence of market power allows for healthy competition, as each seller must strive to offer the best product or service at the prevailing market price. Additionally, the interaction of supply and demand in a competitive market leads to an efficient allocation of resources and promotes economic welfare.

learn more about "market":- https://brainly.com/question/25369230

#SPJ11

Investing activities are affected by changes in current liabilities. O changes in long-term assets. O changes in current assets. O changes in equity accounts.

Answers

Investing activities are not affected by changes in current liabilities. Instead, they are affected by changes in long-term assets. Investing activities is a section of the statement of cash flows that shows the cash inflows and outflows from purchasing and selling long-term assets like property, plant, and equipment. What are investing activities?

Investing activities involve the purchase and sale of long-term assets such as property, plant, and equipment. Investing activities also include buying and selling long-term investments, such as stocks and bonds, as well as lending money and collecting on the loans.

Investing activities are part of the statement of cash flows, which is one of the three main financial statements of a company.

To know more about liabilities visit:

https://brainly.com/question/30805836

#SPJ11

Horizon Gifts is involved in corporate gifting solutions for large companies. Cal is a long-time user of the service provided by Horizon Gifts, and he often suggests possible clients to the service's sales representatives. Every time a lead Cal has provided actually makes a purchase, Cal receives a free gift, which might be anything from a can of assorted nuts to a wool muffler. Cal acts as a __________ for Horizon Gifts.

Answers

Answer:

Spotter

Explanation:

Selling Process

This is simply known as an ordered series of actions by the salesperson that is geared toward a customer taking a desired action and often ends with follow-up by the sales person to ensure purchase satisfaction.

Steps in the Selling Process

1. Prospecting

2. Pre-approach (Planning)

3. Approach(60 seconds)

4. Presentation (Trial Close)

5. Objections (Questions)

6. Close

7. Follow-up

Spotter

This is also called Bird Dog. This is said to be a person who offer a fee for service of providing the names of leads to a salesperson.

It can also be defined as individuals who come into contact with mostly a large number of people often in their daily routine. Salespeople use bird dogs as their eyes and ears in the marketplace.

the competitive firm's long-run supply curve is that portion of the group of answer choices average variable cost curve that lies above marginal cost. marginal cost curve that lies above average variable cost. average total cost curve that lies above marginal cost. marginal cost curve that lies above average total cost.

Answers

The competitive firm's long-run supply curve is the portion of the average total cost curve that lies above marginal cost.

How was the competitive firm in the long run?

In the long run, a competitive firm can adjust its inputs, including its capital and labor, to produce at its lowest possible average total cost. This means that as market demand increases or decreases, the firm will adjust its inputs and production levels to maintain its lowest average total cost.

However, in the short run, the firm's supply curve is determined by its average variable cost curve. This is because in the short run, the firm cannot adjust its capital and other fixed costs, and therefore its supply is determined by its variable costs.

Overall, understanding the relationship between a firm's cost curves and its supply curve is essential in determining its behavior in a competitive market.

Learn more about supply curve at

https://brainly.com/question/30647337

#SPJ11

Matt is the curator at a large national museum. He researches and catalogs new art pieces that are submitted to the museum. What education might have been necessary for Matt to attain this position? O A. O B. O C. O D. high school diploma associate degree in performing arts bachelor's degree in art history doctorate in computer sciences​

Answers

The best education for Matt to attain the position of curator at a large national museum is an Option C. bachelor's degree in art history.

A curator is a person who is in charge of the collection and display of artifacts in a museum. Curators are responsible for organizing exhibits, acquiring new collections, and keeping the existing ones in good shape, among other duties. The work of a curator demands a high degree of knowledge of the materials they handle, in addition to organizational skills and the ability to engage with the public.

Curators must typically hold a bachelor's degree in a field related to the collection they oversee. Art history, anthropology, or archaeology are popular majors for curators. Additionally, they should have experience in their particular field of expertise. Furthermore, many museums will require their curators to have a Master's degree or Ph.D. in their field or a related one. These degrees are obtained in specialized postgraduate degree programs, and they demonstrate a deeper understanding of the subject matter and a commitment to the field.

The education for Matt to attain this position would be a bachelor's degree in art history. Art history is the study of visual art throughout history. It is an academic discipline that combines cultural and historical perspectives to examine and understand visual art. In this field, you will learn about artists and their works, styles and movements, and the cultural contexts that surrounded them. This knowledge is critical to the work of curating art collections, and it will enable Matt to be efficient in his job. Therefore, the correct option is C.

The question was incomplete, Find the full content below:

Matt is the curator at a large national museum. He researches and catalogs new art pieces that are submitted to the museum. What education might have been necessary for Matt to attain this position?

A. high school diploma

B. associate degree in performing arts

C. bachelor's degree in art history

D. doctorate in computer sciences​

Know more about Curators here:

https://brainly.com/question/31509339

#SPJ8

Creative Sound Systems sold investments, land, and its own common stock for $34.0 million, $14.6 million, and $39.2 million, respectively. Creative Sound Systems also purchased treasury stock, equipment, and a patent for $20.6 million, $24.6 million, and $11.6 million, respectively. What amount should the company report as net cash flows from investing activities

Answers

Answer:Net cash flows provided by investing activities =$12.4 million

Explanation:

Net cash flows from investing activities for Creative Sound Systems:

Cash inflow from sale of investments                           $34.0million

Add: Cash inflow from sale of land                                  $14.6 million

less: Cash outflow from purchase of equipment          ($24.6million)

less :Cash outflow from purchase of patent                   ($11.6million)

Net cash flows provided by investing activities      $12.4 million

emilio and dylan are studying the strengths and weaknesses of their construction business, construction concepts, as well as researching the opportunities and threats in the external environment. they are conducting a

Answers

By finding out the various strengths, weaknesses, threats and opportunities to their business, Emilio and Dylan are engaging in a SWOT Analysis of their construction business.

A SWOT analysis enables a company to find out:

Strengths - the parts of its company that set it apart and give it an advantage Weaknesses - areas that they can and should improve on to be more successful Opportunities -  whatever developments in their industry that they can leverage on to become more successful Threats - things that they need to watch out for that could give them problems in the near future

This is what Emilio and Dylan are doing and it is very important as it can allow a company to see the things it needs to do to be successful.

In conclusion, Emilio and Dylan are conducting a SWOT analysis to ensure that their business grows.

Find out more at https://brainly.com/question/18068310.

How does the concept of scarcity affect economic decision making?

Answers

Answer:

The ability to make decisions comes with a limited capacity. The scarcity state depletes this finite capacity of decision-making. ... The scarcity of money affects the decision to spend that money on the urgent needs while ignoring the other important things which comes with a burden of future cost.

Other Questions
on the scale from obedience loyalty to free agency, where do you imagine most employees in that line of work are located? why? what is the invariant of a class quizlet always make an explicit statement of the rules that dictate how the member variables of a class are used. these rules are called the invariant of the class. all of the functions (except the constructors) can count on the invariant being valid when the function is called. each function also has the responsibility of ensuring that the invariant is valid when the function finishes. urrent assets $ 500,000 $ 700,000 Land, buildings and equipment (net) 2,000,000 3,500,000 Liabilities (600,000) (550,000) Capital stock (500,000) Retained earnings (1,400,000) In addition, Springfield Company has unrecorded identifiable intangible assets, in the form of brand names and lease agreements, with a total estimated fair value of $400,000. In eliminating entry (R) on the consolidation working paper, the debit to identifiable intangibles is: 1) Let F = 2. For n 1, consider the code C = {0^n, 1^n}, where :0^n = 00...0.Show that C performs the singlet bound and that, if n = 2m + 1 is odd, it is also a perfect code.abstract algebra how many monic polynomials of degree are there in [] that do not take on the value 0 for ? identify the alegraric property of equality if AB=CD THEN CD= AB A manufacturer of widgets finds that the production cost, C, in dollars per unit is a function of the number of widgets produced. The selling price, S, of each widget in dollars is a function of the production cost per unit.C(x) = 0.1x2 + 100S(C) = 1.4CWhat is the selling price per widget as a function of the number of widgets produced, and what should the selling price be if 15 widgets are produced?C(S(x)) = 0.196x2 + 100; $108.64C(S(x)) = 0.196x2 + 100; $55.90S(C(x)) = 0.14x2 + 140; $144.41S(C(x)) = 0.14x2 + 140; $108.50 which of the following is an example of a contact force? * 2 points a. a magnet picking up safety pins. b. the moon orbiting the earth. c. you raking leaves across the yard. d. a ball falling to the ground. if the real interest rate is above the equilibrium real interest rate group of answer choices lenders will be unable to find borrowers willing to borrow all of the available funds and the real interest rate will fall. borrowers will be unable to borrow all of the funds they want to borrow and the real interest rate will rise. lenders will be unable to find borrowers willing to borrow all of the available funds and the real interest rate will rise. borrowers will be unable to borrow all of the funds they want to borrow and the real interest rate will fall. What group of people do you think the populist partys platform targeted and why? please answer all requirements and follow any rounding instructionsor whole number instructionsQuality Supply is a distributor of pharmaceutical products. Its ABC system has five activities: Click the icon to view the activities.) Rick Flair, the controller of Quality Supply, wants to use this in what ways are poverty, social class, and social inequality social constructions and why does it matter? 1. (your, familiar) _ hermana Candela2. (my) _ primo de Mxico3. (our) _ parientes de California4. (his) _ libro de matemticas5. (her) _ clase de espaol6. (my) _ escritorio7. (her) _ madre Because ________________ suppresses appetite, chronic heavy users generally fail to eat properly and thus develop various illnesses related to vitamin deficiencies and malnutrition. A blacksmith is in the process of making iron horse shoes. each shoe, mass of 255.15g heated to a bright red (816 degrees * c) hammered into shapeand then dropped into water to cool . the bucket contains 4l of water (4000g) initally at room temperature (23 degrees * c) what will the final temperature of the iron be? - specific heat of cast iron: 0.461 j/g c - specific heat of water : 4.18 j/g c in the implementation of internal innovations, formal and informal processes are best supported through The equation sin(40) equals b/20 can be used to determine the length of line segment AC. what is the length of line segment AC rounded to the nearest 10th ? The real-life events depicted in the documentary catfish exemplify the problem of ________ online. Development in Learning Approaches. Discuss how learning changes over time impact organizational culture. What is the impact of this cultural change on the success of IT projects? List five costs that can be included under manufacturing overheads.