Concepts and Terminology From the choices presented, choose the appropriate term for completing of the following sentences: a. Advertising expenses are usually viewed as costs. b. An example of factory overhead is c. Direct materials costs and direct labor costs are called costs. d. Implementing automatic factory robotics equipment normally the factory overhead component of product costs. e. Materials that are an integral part of the manufactured product are classified as f. An oil refinery would normally use a cost accounting system. g. The balance sheet of a manufacturer would include an account for h. The wages of an assembly worker are normally considered a cost