The Manufacturing Costs Incurred During the Year Are

The manufacturing costs incurred during the year are:

A) shown as expense accounts, such as Wages Expense and Utilities Expense, that are listed in the Operating Expenses section of the income statement.
B) shown as Direct Labor, Raw Materials, and Manufacturing Overhead in the Operating Expenses section of the income statement.
C) shown in the Cost of Goods Sold section of the income statement.
D) used in the calculation of cost of goods manufactured.