Which of the following would not be included in the cost of a manufactured product? Choose the correct answer and explain your answer in a few words.

Cost to ship products to a customer

Cost of factory machinery used in production

Cost to design the product

Plant supervisor's salary

Which of the following is not included in the purchase cost of merchandise inventory? Choose the correct answer and explain your answer in a few words.

Purchase discounts

Overhead costs

Freight-in costs

Purchase returns and allowances

Which of the following is not a reason to classify costs as either product or period costs? Choose the correct answer and explain your answer in a few words.

To determine unit manufacturing costs

To determine if the costs are fixed or variable

To analyze costs for control purposes

To report production costs on the income statement

4. Which of the following is not an example of indirect materials? Choose the correct answer and explain your answer in a few words.

Wood in a desk

Nails in a desk

Screws in a desk

Lubricants for machinery