Which of the following would not be considered a product cost?
A)Direct material costs.
B)Factory supervisor's salary.
C)Direct labor costs.
D)Budget accountant's salary.
E)Manufacturing overhead costs.

Question

Quizplus · Accepted Answer

A budget accountant's salary would be considered an indirect or period cost, not a product cost. A product cost refers specifically to costs that are incurred in the manufacturing or production of a product, such as direct material, direct labor, and manufacturing overhead costs. The factory supervisor's salary would be considered a manufacturing overhead cost, as it is a support cost that is necessary for the production process to take place.

Which of the Following Would Not Be Considered a Product