Total manufacturing costs incurred during the year do not include:
A) Direct labor.
B) Depreciation of factory machinery.
C) Direct materials used.
D) Work in Process inventory, beginning balance.
E) Factory supplies used.

Question

Quizplus · Accepted Answer

Work in Process inventory, beginning balance is a component of inventory and not a cost incurred during the year. The other options listed are all costs that are typically included in total manufacturing costs.

Total Manufacturing Costs Incurred During the Year Do Not Include