Which of the following items is not used when calculating the cost of goods manufactured?
A)Direct materials used
B)Direct labor
C)Salesperson salaries
D)Manufacturing overhead

Question

Quizplus · Accepted Answer

Salesperson salaries are not included in the cost of goods manufactured calculation as they are considered a period cost rather than a product cost. The cost of goods manufactured only includes the direct costs of producing the goods, such as direct materials, direct labor, and manufacturing overhead.

Which of the Following Items Is Not Used When Calculating