ter 18 5. Which of the following items would be classified as a factory overhead cost? a. depreciation on the general offices b. utility and power costs of the factory c. the wages of a machine operator d. advertising costs 6. Which of the following would not be considered a cost object? a. common stock b. product c. sales territory d. organizational department 7. Which of the following would not be considered part of factory overhead costs? a. property taxes on factory building b. insurance on factory building c. sales salaries d. depreciation on factory plant and equipment 8. Conversion costs consist of: a. direct materials and direct labor b. direct materials and factory overhead cost c. period costs and product costs d. direct labor and factory overhead cost 9. Which of the following inventory classifications would be included in a Statement of Cost of Goods Manufactured? a. materials inventory b. work in process inventory c. finished goods inventory d. a. and b. 10. The total manufacturing costs added to production during the period is $110,000. The materials inventory increased from the beginning to the end of the period by $12,000, while the work in process inventory decreased from the beginning to the end of the period by $5,000. What is the cost of goods manufactured? a. $103,000 b. $105,000 c. $115,000 d. $117,000