In accordance with Generally Accepted Accounting Principles (GAAP), in which income statement account shown below, do we find a unit's "product cost"?

Name: In accordance with Generally Accepted Accounting Principles (GAAP), in which income statement account shown below, do we find a unit's "product cost"?
Brand: Quizplus
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Question

Quizplus · Accepted Answer

Product costs are included in the Cost of Goods Sold (COGS) on the income statement, as they represent the costs directly associated with the production of goods sold during the period.

In Accordance with Generally Accepted Accounting Principles (GAAP), in Which