Which of the following costs would be included in the cost of a manufactured product according to the variable costing concept:

(a) direct labor,

(b) deprecia¬ tion on factory building,

(c) salary of factory supervisor,

(d) electricity purchased 812 Chapter 19 • Profit Reporting for Management Analysis to operate factory equipment,

(e) pi'opeity taxes on factory building,

(f) rent on factory building, (g) direct materials?

AppendixLO1