[1] The following cost data were taken from the records of a manufacturing company: Depreciation on factory equipment $ 2,000 Depreciation on sales office 500 Advertising 7,000 Freight-out (shipping) 3,000 Wages of production workers 28,000 Raw materials used 47,000 Sales salaries and commissions 10,000 Factory rent 2,000 Factory insurance 500 Materials handling 1,500 Administrative salaries 2,000 Based upon this information, the manufacturing cost incurred during the year was A. $81,000 B. $79,500 C. $81,500 D. $84,000 [2] Which of the following is a period cost rather than a product cost of a manufacturer? A. Direct materials. B. Variable overhead. C. Fixed overhead. D. Delivery costs. [3] A cost that would be considered a direct cost is A. The fuel cost of a forklift when the cost object is the activity moving materials. B. A cost accountants salary when the cost object is the production department. C. A production supervisors salary when the cost object is a unit of product. D. Board of directors fees when the cost object is the marketing department.