Which category of cost includes insurance and utilities

Administrative Cost

Explanation:

Administrative cost refers to the cost used in directing and controlling a firm, corporation or organisation. These cost includes salary and wages of employee, insurance, depreciation, postage, stationery, rent, etc.

It is sometimes refers to as general cost. It is used in the day to day running of the business, but not directly attributable to any production process. These cost can not be categorized as either financing or distribution cost. Hence, it falls under administrative cost.

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