Wages Paid to the Factory Maintenance and Repair Personnel of a Manufacturing

Wages paid to the factory maintenance and repair personnel of a manufacturing business are shown:

A) as part of Manufacturing Overhead on the statement cost of goods manufactured.
B) as Direct Labor on the statement of cost goods manufactured.
C) in the Operating Expenses section of the income statement.
D) as a part of the Cost of Goods Sold section of the income statement.