Which of the following is not part of the production activity in the flow of manufacturing activities?
A)Beginning Work in Process Inventory
B)Cost of goods manufactured
C)Direct labor
D)Factory overhead
E)Total finished goods available for sale

Question

Quizplus · Accepted Answer

Total finished goods available for sale is a part of the inventory activity, not the production activity. It reflects the total amount of finished goods that are available to be sold, rather than the costs associated with manufacturing those goods. Beginning work in process inventory, cost of goods manufactured, direct labor, and factory overhead are all components of the production activity in the flow of manufacturing activities.

Which of the Following Is Not Part of the Production