Which of the following cost items is not allocable as joint costs when a single manufacturing process produces several main products and several by-products?
A) Direct materials.
B) Variable overhead.
C) Direct labor.
D) Freight-out.

Question

Quizplus · Accepted Answer

Freight-out costs are not considered joint costs as they are incurred after the production process, specifically related to the distribution of finished goods.

Which of the Following Cost Items Is Not Allocable as Joint