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 O are directly traceable to a cost object. are not directly traceable to a cost object are commonly Incurred are direct costs. Prev D Nent 11 Indirect costs pertain to costs that: Multiple Choice are traceable to a cost object. are not traceable to a cost object are commonly Incurred. are variable costs