Which of the following is an example of an engineered cost?

A) Direct materials
B) Advertising
C) Insurance
D) Factory supervisor's salary

Engineered Cost

Costs that can be specifically traced and directly associated with certain activities or projects without ambiguity.

Direct Materials

Raw materials that are directly used in the manufacturing of a product and can be directly attributed to the product itself.

Insurance

A financial product that provides protection against financial losses from specific risks, such as accidents, theft, or natural disasters.