Which of the following cost would be considered a product cost for a manufacturer like Adidas?

Group of answer choices

Utilities on the corporate offices.

Salary of the factory manager where a product is manufactured.

Salary of the human resources manager.

Salary of the finance director.

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Question $51$ pts

Which of the following costs would not be included in overhead?

Group of answer choices

The factory supervisor's salary

Depreciation on factory equipment

Utilities cost incurred due to production

The electricity consumed by the sales staff's computers