2. Manufacturing overhead does not include: a. the cost of thread used in making upholstered furniture b. depreciation on factory equipment c. wages paid to a factory security guard d. the cost of shipping finished products to customers 3. The salary paid to the a salesperson would be classified on the income statement as a(n): a. administrative expense c. manufacturing overhead cost b. direct labor cost d. selling expense 4. Fuchsia (fuchsia is a color) thread was ordered specifically for the manufacture of Job #202 and will not be used on any other job. The company does not ordinarily keep fuchsia thread on hand. The cost would be classified as: a. indirect materials b. direct materials c. other indirect cost 5. Which of the following should be included as part of manufacturing overhead in the production of wooden tables? a. The amount paid to the individuals who stain the tables b. The cost of electricity used in the factory c. The cost of wood used in the table d. The cost of depreciation on computers used in the corporate offices 6. Which account would be credited when manufacturing overhead is applied to a job? a. the Cost of Goods Sold account c. the Work in Process Inventory account b. the Finished Goods Inventory account d. the Manufacturing Overhead account 7. The 'Cost of Goods Manufactured' represents: a. the amount of product cost charged to Work in Process Inventory during the period b. the cost of goods completed and transferred from Work in Process Inventory to Finished Goods Inventory during the period c. the amount of product costs added to jobs during the period d. the cost of goods transferred from Finished Goods Inventory to Cost of Goods Sold during the period