QUESTION 2 Which one of the following would not be classified as manufacturing overhead? A. Indirect labor B. Direct materials C. Insurance on factory building D. Indirect materials QUESTION 3 Which one of the following represents a period cost? A. The VP of Sales' salary and benefits B. Overhead allocated to the manufacturing operations C. Labor costs associated with quality control D. Fringe benefits associated with factory workers $ 20,000 70,000 30,000 QUESTION 4 The following information is available for the year ended December 31: Beginning raw materials inventory Raw materials purchases Ending raw materials inventory The amount of raw materials used in production for the year is: A. $80,000 B. $120,000 C. $90,000 D. $60,000