Question：Which of the following is NOT a characteristic of service costing?
　　A. Can be used for internal services as well as external services
　　B. Use of composite cost units
　　C. Intangibility of output
　　D. High levels of direct costs as a proportion of total costs
　　The correct answer is:High levels of direct costs as a proportion of total costs
　　解析：For most services it is difficult to identify many attributable direct costs. A high level of indirect costs must be shared over several cost units, therefore high levels of direct costs as a proportion of total costs is not a characteristic of service costing.