Which one of the following is not a cost element in manufacturing a product?
A) Manufacturing overhead
B) Direct materials
C) Office salaries
D) Direct labor

Question

Quizplus · Accepted Answer

Manufacturing overhead, direct materials, and direct labor are all costs directly associated with manufacturing a product. Office salaries, on the other hand, are administrative costs and not a direct cost of manufacturing the product.

Which One of the Following Is Not a Cost Element