iting and heating 2-The wages of materials handling personnel in a factory would usually be considered: Manufacturing overhead Indirect labor A No Yes B Yes No Yes Yes No No 3-The salary of the chief financial officer would be considered a: A) manufacturing cost. B) product cost. administrative cost. D) selling expense. 4-If the cost of goods manufactured is greater than the cost of goods sold, then: A) work in process inventory has decreased during the period. B) finished goods inventory has increased during the period. total manufacturing costs must be greater than cost of goods manufactured. D) finished goods inventory has decreased during the period.