The following are all types of costs associated with management information:
(1) Use of bar coding and scanners
(2) Payroll department’s processing of personnel costs
(3) Completion of timesheets by employees
(4) Input of data into the production system

Which of the above are examples of direct data capture costs?
A. (1) and (3) only
B. (1), (3) and (4)
C. (2) and (3)
D. (1) and (4) only