Which costs are included in the actual cost of duplication?

• A. The cost of material and supplies used to duplicate the record.
• B. The cost of labor used to duplicate the record.
• C. Overhead costs.
• D. Labor and overhead costs.

Answer: (A)

The key idea is that the actual cost of duplicating a record is determined by the direct consumables used in the process. That means the cost comes from materials and supplies like paper, toner, and other items that are consumed specifically to produce the copies. Labor spent by staff to operate the copier or perform the duplication is typically treated as part of overhead or a separate service cost, not the direct per-copy cost. Overhead covers things like equipment depreciation, utilities, and general administrative support, and it isn’t included in the immediate, direct cost of making a copy. So, the only component that truly reflects the direct, variable cost of producing the copies is the cost of material and supplies used to duplicate the record.