In a manufacturing business, which of the following is not part of the calculations used to forecast the costs of goods sold (COGS)?
A)Direct labor
B)Cost of materials
C)Direct factory overhead
D)Product delivery
E)Work-in-process flow

Question

In a manufacturing business, which of the following is not part of the calculations used to forecast the costs of goods sold (COGS)? ​
A)Direct labor ​
B)Cost of materials
C)Direct factory overhead
D)Product delivery
E)Work-in-process flow

Quizplus · Accepted Answer

Product delivery costs are not included in the calculation of the cost of goods sold (COGS). COGS typically includes direct labor, cost of materials, direct factory overhead, and work-in-process flow, but not the expenses related to delivering the product to the customer.

In a Manufacturing Business, Which of the Following Is Not