6. Costs that are incurred as part of the manufacturing process but are not clearly associated with specific units of product or batches of production, including all manufacturing costs other than direct material and direct labor costs, are called: A. Administrative expenses. B. Nonmanufacturing costs. C. Operating expenses. D. Factory overhead. Use the following information about Amy Company as follows for questions 7: RM Beginning raw materials inventory 15,200 Beginning goods in process inventory 22,400 Ending raw materials inventory 16,600 Ending goods in process inventory 28.000 Direct labor 42,800 Total factory overhead 30,000 Raw material purchases 60,000 7. All raw materials used were traceable to specific batches of product. Amy Company's cost of goods manufactured for the year is: A. RM125,800 B. RM128,600. C. RM131,400 D. RM137,000