Which of the following costs is the most likely to be allocated to a product in a traditional job costing environment?

Question

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In a traditional job costing environment, manufacturing overhead costs such as rent, utilities, and equipment maintenance are allocated to products based on predetermined overhead rates. Direct materials and direct labor costs are assigned to specific jobs directly, while selling and administrative costs are not typically considered part of the manufacturing process and are therefore not allocated to products in traditional job costing.

Which of the Following Costs Is the Most Likely to Be