The inventory accounts for a manufacturing company would NOT include: Multiple Choice Manufacturing overhead. Work in process Raw materials Finished goods Common costs pertain to costs that Multiple Choice o are directly traceable to a cost object are not directly traceable to a cost object O are commonly incurred ) are direct costs Indirect costs pertain to costs that: Multiple Choice O are traceable to a cost object. 0 are not traceable to a cost object 0 are commonly incurred. 0 are variable costs