45. W plc produces game apps for smart phones and tablets. These vary from “free” games with in-game purchases, paid for games and games with monthly subscriptions. The marketing department wish to gather more data about customer preferences to better target customers with adverts and promotions. One suggestion is to get customers to complete small in-game surveys as a way of earning credits to “buy” items that would normally require payment via an in-game purchase or upgrade.
The following costs of capturing this information have been identified:
(i) App credit system development costs
(ii) Survey development costs
(iii) Lost sales due to customers earning credits rather than buying in-game purchases
(iv) Loss of customers who are offended by in-game surveys
Which of these costs would be considered as “indirect” costs of producing the information?