Which of the following lists are the three categories of Cost of Sales?

• A. Production and supplies; Staffing; Venue and location costs
• B. Venue and location costs; Production and supplies; Staffing
• C. Venue and location costs; Staffing; Production and supplies
• D. Staffing; Production and supplies; Venue and location costs

Answer: (B)

Cost of Sales in this context includes the direct costs required to deliver an event: the venue or location costs, the production and supplies used to create the event, and the staffing needed to run it. These three categories—venue and location costs, production and supplies, and staffing—t cover everything directly tied to delivering the service to customers. The listed option presents exactly these three categories in the conventional order, which is why it’s the best match. The content is what matters, and the order here reflects the standard way this breakdown is presented.