The prodetermined rate oquals the actual rate Achual overhead equals applied over 1s ny would be classified as which of the salary of the president of a manufacturing compa following? A) Product cost B) Period cost C) Manufacturing overhead D) Direct labor 19.In a job order cost system using predetermined manufacturing overhead rates, indirect issued into production usually are recorded as an increase in: a) Work in Process inventory b) Finished Goods inventory c) Raw Materials inventory d) Manufacturing Overhead. All of the following are examples of product costs except: A. Advertising expense. B. Salary of the plant manager 20. C. Insurance on the factory equipment D. Rental costs of the factory facility All of the following costs would be found in a company's accounting records except a. Sunk cost. b. Opportunity cost. c. Indirect costs. d. Direct costs