Consider a manufacturer who uses job-order costing and employs a team of sales associates. 6 hours of idle time was incurred in total by 3 sales associates who were traveling together to deliver a presentation to a potential client and while en route ended up stuck in traffic for 2 hours. True or False: the cost of this labor would be initially included in the manufacturing overhead account and later, when the product is sold, expensed as "wage expense" on the income statement.

Ture or False?