Which of the following costs would NOT be classified as a production overhead cost in a food processing company?
A、The cost of renting the factory building
B、The salary of the factory manager
C、The depreciation of equipment located in the materials store
D、The cost of ingredients
A、The cost of renting the factory building
B、The salary of the factory manager
C、The depreciation of equipment located in the materials store
D、The cost of ingredients
【参考答案及解析】
The cost of the ingredients is a direct material cost.
The cost of the ingredients is a direct material cost.