Manufacturing costs do not include:
A)Direct labor applicable to production within the period.
B)Selling expenses related to goods manufactured during the period.
C)Direct materials used during the period.
D)Manufacturing overhead charged to work in process during the period.

Question

Quizplus · Accepted Answer

Manufacturing costs only include direct labor, direct materials, and manufacturing overhead. Selling expenses are not part of the manufacturing process and thus are not included in manufacturing costs.

Manufacturing Costs Do Not Include