Final answer:
The direct cost to the customer for the 1,000 brochures made by the printing company is the cost of ink used.
Step-by-step explanation:
The direct cost to the customer for the 1,000 brochures made by the printing company would be the cost of ink used (option A). The cost of the printing machine (option B), factory rent (option C), and administrative salaries (option D) are indirect costs that the printing company would incur to produce the brochures, but these costs are not directly passed on to the customer.
To calculate the direct cost of ink used, we would need to know the cost per unit of ink and the amount of ink used per brochure. Let's assume the cost per unit of ink is $0.10 and the amount of ink used per brochure is 0.002 liters. The total cost of ink used for 1,000 brochures would be:
Total cost of ink used = Cost per unit of ink * Amount of ink used per brochure * Number of brochures = $0.10 * 0.002 liters * 1,000 brochures = $20
Therefore, the direct cost to the customer for the 1,000 brochures would be $20 for the ink used.
Direct costs are those that can be directly attributed to the production of a specific good or service. In this case, ink is a material that is directly used in the printing process and its cost varies depending on the number of brochures printed. Unlike ink, costs such as the cost of the printing machine (B), factory rent (C), and administrative salaries (D) are indirect costs. These costs are not directly linked to the production of one batch of brochures; they are more broadly associated with the overall operations of the company and would remain the same irrespective of whether this specific job is undertaken or not.