5) The following information pertains to the Frameworks Corporation for May. Calculate 5) the cost of goods sold for the period Beginning Finished Goods Inventory Ending Finished Goods Inventory Cost of Goods Manufactured S 19,500 18,000 126,80 0 A) S125,300 B) $ 146,300 C) S128,300 D) $126,800 E) S164,300 6) Which of the following should not be included in direct materials costs? 6) A) Incoming freight charges. B) Materials storage costs. C) Invoice costs of direct materials. D) Delivery charges on shipments to customers E) Materials handling costs. 7) Which of the following costs would not be classified as factory overhead? 7) A) Rubber for the soles of shoes produced B) Property taxes on maintenance machinery C) Wages of the factory janitor D) Insurance on factory building. E) Small tools used in production