Which of the Following Is Not a Manufacturing Cost Category

question 88

Multiple Choice

Which of the following is not a manufacturing cost category?

• A) Cost of goods sold
• B) Direct materials
• C) Direct labor
• D) Manufacturing overhead

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Definitions:

Inventory Accounts

Accounts used to track the cost of goods that are either manufactured or purchased for resale by a business.

Expense Accounts

Expense accounts are ledger accounts that track the costs incurred by an organization during its operations.

Cost Accounting Systems

Systems used by businesses to record, measure, and report on costs associated with their operations, to aid in budgeting and performance evaluation.

Production Costs

The cumulative costs involved in creating a product, including labor, materials, and overhead expenses.