23) Which one of the following costs would not be inventoriable? a) Period costs b) Factory insurance costs c) Indirect materials d) Indirect labor costs 24) Wages paid to the fork lift driver who moves raw materials from storage to the assembly line is a:- a) Product and direct material cost b) Product and direct labor cost. c) Product and manufacturing overhead cost. d) Period cost and Selling and Marketing expense e) Period cost and General and Administrative expense 25) Commissions of the sales staff is a: - a) Product and direct material cost. b) Product and direct labor cost. c) Product and manufacturing overhead cost. d) Period cost and Selling and Marketing expense e) Period cost and General and Administrative expense 26) The difference between sales price and total variable costs is: - a) Gross operating profit b) Net profit c) The breakeven point. d) The contribution margins 27) Conversion costs do not include: - a) Depreciation. b) Direct materials. c) Indirect labor d) Indirect materials 28) Which of the following is not classified as direct labor? a) Bottlers of beer in a brewery b) Copy machine operators at a copy shop c) Wages of supervisors. d) Bakers in a bakery