IPA IP 2026 Question 9
A question IPA Japan published in 令和8年度 ITパスポート試験 公開問題 問9, translated into English. ITPEC is based on the same exams.
Among the following costs that arise in connection with the manufacture of products, which of the following lists all and only the indirect costs?
Explanation
Only B, maintaining the factory's power supply — an indirect cost is shared by many products and cannot be traced to a particular one.
Manufacturing costs split by whether they can be traced to a product:
- •Direct costs are incurred for a specific product, so they are charged straight to it: direct materials, direct labor, and direct expenses such as outsourced processing.
- •Indirect costs are common to several products and are allocated to them by a basis such as working hours.
A, inspecting finished products, is labor spent on the products themselves and is charged to them as direct labor. B, maintaining the factory's power supply equipment, serves every product made in the factory, so it is indirect labor. C, outsourced processing of products, is paid for work on specific products and is a typical direct expense.
Answer (b)
Why not others:
- •(a) — adds A, labor spent on the finished products themselves
- •(c) — adds C, processing ordered for particular products and charged to them directly
- •(d) — gives only C, a direct expense, and leaves out B
Key rule: If a cost can be traced to a particular product (its materials, the work on it, its outsourced processing) it is direct; if it supports the factory as a whole (maintenance, power, supervision) it is indirect.
Corporate Activities · AI-written, may contain errors
This question comes from the past questions IPA Japan publishes, translated into English by ITPEC Practice. ITPEC Practice is an independent study tool and is not affiliated with IPA or ITPEC. See the original paper (PDF) or Report an issue.