131. Which of the following would NOT be considered as a component of ‘cost’ of stock?

Transportation inward costs
Import duties
Salaries of selling staff
Purchase price
✅ The correct answer is C.
Salaries of selling staff would NOT be considered as a component of ‘cost’ of stock. When investors purchase shares of stock, the price paid includes two components: the price of the stock and the fee charged by the brokerage firm, called commission.

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