Which of the following is a direct cost of manufacturing a s

Which of the following is a direct cost of manufacturing a sport boat? O A. Depreciation on plant and equipment O B. Cost of customer service hotline O C. Salary of an engineer who rearranges plant layout O D. Cost of boat engine 0

(D) Cost of boat engine is the direct cost of manufacturing a sport boat and rest (A) , (B) & (C) are not direct cost.