Which of the following is not included in work-in-process inventory?
A) Direct materials costs
B) Applied manufacturing overhead
C) Direct manufacturing labor costs
D) Sales commissions

Question

Quizplus · Accepted Answer

Direct materials, direct labor, and applied manufacturing overhead are all product costs that are part of work-in-process. However, sales commissions cost is a period cost that is expensed in the period incurred.

Which of the Following Is Not Included in Work-In-Process Inventory