Which of the following manufacturing cost is a direct cost of producing a 22. product? oil lubricants used for factory machinery a. b. depreciation on factory equipment c. hourly wages of an assembly line worker d. plant superintendent's salary e. cost of a factory cafeteria cook What term is used to describe changes in total costs that are attributable to alternative courses of action? a. fixed costs b. differential costs c. mixed costs d. sunk costs e. joint costs What term describes a cost that has been incurred and cannot be changed by subsequent decisions? 24. a. differential cost b. discretionary cost c. direct cost d. sunk cost e. joint cost 25. The cost of a manufactured product generally consists of which of the following costs? a. direct materials cost and factory overhead cost b. direct labor cost and factory overhead cost c. direct labor cost, direct materials cost, and factory overhead cost d. direct materials cost and factory overhead cost e. direct materials cost, direct labor cost, factory overhead cost, and joint costs