7. The depreciation on factory equipment is classified as a(n) a. non-manufacturing cost. b. opportunity cost. c. inventoriable cost. d. period cost s. Which tyrse fiverorh balane sheet a. raw materials. b. finished goods. c. work in process d. all of the above. 9. Minal Company's direct material costs are $100,000; its direct labor costs are $40,000, and its manufacturing overhead is $80,000? What is Minal's conversion costs? a. $100,000 b. $120,000 c. $140,000 d. $180,000 Which of follow is are considered manufacturing overhead? Advertising Yes No No No 10. a. b. C. d. Factory rent Yes No Yes Yes Plant manager's salary Yes Yes No Yes