Which of these is not a manufacturing overhead cost?

Name: Which of these is not a manufacturing overhead cost?
Brand: Quizplus
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Question

Quizplus · Accepted Answer

Direct materials are not considered manufacturing overhead costs because they are directly related to the production of a product and are therefore considered part of the cost of goods sold. Manufacturing overhead costs are indirect costs that cannot be directly traced to a specific product, such as factory rent, utilities, and indirect labor costs.

Which of These Is Not a Manufacturing Overhead Cost