Which of the following would not be classified as a product cost? Insurance on a manufacturing plant. O Sales bonuses for meeting quota sales. O Direct labor. Indirect materials. O Direct materials. Which of the following perspectives is normally absent in a balanced Scorecard? Internal operations. Customer. Learning and innovation/growth. Financial None of these. Which of the following methods of cost estimation relies on only two data points? The visual-fit method. Least-squares regression. Account analysis. Multiple regression. The high-low method. The accounting records of the company showed the following Raw materials used $168,083 Direct labor $118,459 Manufacturing Overhead $94,258 Work in Process, Jan 1 $60,785 Work in Process, Dec 31 $139.336 Finished Goods, Jan 1 $68,497 The Cost of Goods Manufactured is: Finished Goods, Dec 31 $70,239