Which one of the following is NOT a manufacturing cost?
A)advertising costs
B)cost of goods sold
C)manufacturing overhead
D)direct materials

Question

Quizplus · Accepted Answer

Advertising costs are not a manufacturing cost as they are considered a period cost, which is expensed in the period in which it is incurred rather than added to the cost of producing the goods. Choices B, C, and D are all manufacturing costs as they are directly related to the production of goods. Cost of goods sold refers to the direct costs associated with producing the goods sold, manufacturing overhead refers to indirect costs related to production (such as rent, utilities, and salaries of production staff), and direct materials refers to the cost of the raw materials used to produce the goods.

Which One of the Following Is NOT a Manufacturing Cost