Which of the following organisations would rely most heavily on value for money indicators and efficiency rather than information on performance and profitability?

The following costs relate to management accounting information for Kite Co for April 20X8: - Employee time spent filling in timesheets: $600 - Use of barcodes and scanners to record inventory: $200 - Storage of sales information no longer needed: $400 - Time taken by staff to input data into production system: $900 What were the total direct data capture costs for Kite Co for April 20X8?

W plc is surveying its staff regarding working from home practices. The company will use an online questionnaire taking 15 minutes, which staff must complete during breaks. The following costs are identified: I. Paying a consultant to produce the questionnaire II. Paying wages for people to email staff with instructions on how to complete the survey III. Loss of staff morale due to the loss of break time IV. Delays caused in other parts of the business due to staff filling in the survey when they should be working Which of these costs would be considered direct costs of producing the information?