For most businesses, operating expenses include

A) salaries for executives, administrative personnel, and assembly line workers; rent;
insurance; utilities; and advertising expenses.
B) salaries for executives and administrative personnel, cost of merchandise to be sold, rent,
insurance, utilities, and advertising expenses.
C) salaries for executives and administrative personnel, rent, freight on items to be sold,
insurance, utilities, and advertising expenses.
D) salaries for executives and administrative personnel, rent, insurance, utilities, and
advertising expenses.
E) salaries for executives and administrative personnel, raw materials used in
manufacturing, rent, insurance, utilities, and advertising expenses.

D