Exam MB-335 topic 1 question 32 discussion

Seems correct to me; Cost groups provide the basis for segmenting and analyzing cost contributions in a manufactured item’s calculated cost, such as the cost contributions for material, labor, and overhead. Cost group segmentation has several synonyms within manufacturing environments, such as cost breakdown, cost decomposition, or cost classification. https://docs.microsoft.com/en-us/dynamicsax-2012/appuser-itpro/about-cost-groups https://docs.microsoft.com/en-us/dynamicsax-2012/appuser-itpro/about-costing-sheet-setup https://docs.microsoft.com/en-us/learn/modules/work-costing-sheet-dyn365-supply-chain-mgmt/

B. Create cost groups for indirect and direct costs. - create cost groups to categorize both direct and indirect costs. This establishes the foundation for assigning costs to items and operations, ensuring that surcharges (as indirect costs) can be properly tracked and applied. E. Assign a cost group to the items - This links the items to the cost structure, enabling the system to associate specific surcharge rates with the items based on their product type. A. Create a node-type surcharge under the indirect cost group and enter the absorption basis and surcharge - create a surcharge node under the indirect cost group in the costing sheet. Specify the absorption basis (e.g., quantity or cost) and the surcharge rate to define how the indirect costs are calculated and applied to the items.

As far as I'm concerned, steps 2 and 3 in the answer are independent of each other : Assigning the Cost group to the item and creating the indirect node can be done in any order so 2 possible answers are: 1) Create cost groups for indirect and direct costs 2) Assign a cost group to the items 3) Create a node-type surcharge or 1) Create cost groups for indirect and direct costs 2) Create a node-type surcharge 3) Assign a cost group to the items