1. Which of the following costs at a manufacturing company would be treated as a product cost under variable costing?

		A sales manager's salary
		B property taxes on the factory building
		C sales commissions
		D direct material cost

2.5 points

QUESTION 2

In a job-order costing system, indirect labor cost is usually recorded as a debit to:

		A Finished Goods.
		B Work in Process.
		C Cost of Goods Sold.
	D	Manufacturing Overhead Control.