Andrews Corporation uses the accrual method of accounting. When it sells the first unit of inventory for its product called Allure during the year, it also matches which of these expenses with that sale: Hint: COGS.
The promotion budget for the Allure product.
The R&D on the Allure product.
The material cost and labor cost of the Allure unit.
The depreciation, material cost and labor cost on the Allure production line.