_______ are those costs which are directly tied to the manufacturing of a product, or the delivery of a service, depending on the type of business being assessed.

A merchandiser purchased inventory on account for $10,000. Under the periodic inventory system, the journal entry to record the purchase would include ________

A) a debit to Purchases for $10,000 and a credit to Accounts Payable for $10,000 B) a debit to Accounts Payable for $10,000 and a credit to Purchases for $10,000 C) a debit to Merchandise Inventory for $10,000 and a credit to Accounts Payable for $10,000 D) a debit to Accounts Payable for $10,000 and a credit to Merchandise Inventory for $10,000

Brand placement in video games is referred to as ________

A) place-based advertising B) augmented reality C) captive advertising D) mobile advertising E) advergaming