Which of the following would not be considered a product cost? Multiple Choice Direct material costs. Factory supervisor's salary. Direct labor costs. Budget accountant's salary. Manufacturing overhead costs. A company uses the FIFO method for inventory costing. At the beginning of a period, the production department had 32.000 units in beginning Work in Process inventory which were 46% complete the department completed and transferred 171,000 units. At the end of the period, 28,000 units were in the ending Work in Process inventory and are 81% complete. Compute the number of equivalent units produced by the department. Multiple Choice O 199,000 178,960 OoO 193,680. O 171,000. O 139,000