Shiseido Is a Japanese Manufacturer of Cosmetics and Toiletries

Multiple Choice

Shiseido is a Japanese manufacturer of cosmetics and toiletries. Sales in Japan for Shiseido's prestige brand of toiletries in Japan have declined. In terms of how costs are allocated, all of the promotional expenses for the prestige brand would be _____ costs.

A) T-account
B) indirect
C) functional
D) direct
E) variable