Which of the following are manufacturing cost for a company that produces sweaters

A. The knitting wool that use to sew the tag on it.

B. The supervisor review the finished sweaters in the factory.

C. Depreciation of equipment used by the human resources department.

D. All of them are not manufacturing costs.

Which of the following are considered as product cost?

A.equipment repair fee

B.Utilities

C.Supplies used by the human resources department

D.Sales manager's salary

E. finished goods warehouse fee