Which of the following is not classified as a direct labor cost?

A. Wages of the store manager at Starbucks.

B. Wages of the assemblers who assemble planes at Boeing.

C. Wages of computer animators at Pixar.

D. Ring engravers at Jostens.

If the cost of goods sold is less than the cost of goods manufactured, then

A. Finished Goods Inventory increased during the period.

B. Finished Goods Inventory decreased during the period.

C. Overhead was overapplied.

D. Overhead was underapplied.

The predetermined overhead rate is calculated as

A. actual total manufacturing overhead divided by budgeted activity level of application base.

B. budgeted total manufacturing overhead divided by actual activity level of application base.

C. budgeted total manufacturing overhead divided by budgeted activity level of application base.

D. actual total manufacturing overhead divided by actual activity level of application base.