Manufacturing Costs Do Not Include

question 73

Multiple Choice

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.

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Definitions:

Top Managers

The president and other top executives of a business, such as the chief executive officer (CEO), chief financial officer (CFO), and chief operations officer (COO), who have overall responsibility for the organization.

Middle Managers

Those members of an organization responsible for the tactical planning that implements the general guidelines established by top management.