Indirect labor is a product cost and sales commissions and depreciation on the administrative building are not.
Direct materials and indirect factory materials are product costs, but advertising, administration and demographic research are not.
Under absorption costing, direct labor, direct materials and factory overheads (both fixed and variable) are treated as product costs.
Direct labor and factory utilities are product costs, but sales and administrative supplies are not.
有些题目没按照章节来。
