i dont get what your asking..... if i did id try to.....
Answer:
The answer is B.
Explanation:
Option B. Wages of sales person are the example of a Selling and Administrative cost. Other examples are rents, distribution cost etc.
Option C is wrong. Wages of production machine operators is a direct wage. It will form part of cost of sales.
Option D is wrong. Insurance on factory equipment cannot be attributable to selling cost.
commenting so I can get help too
A) get money from other sources
D) the availability of land, labor and capital
I think