Acme Manufacturing Company's Controller Was Classifying Costs for the Most

Multiple Choice

Acme Manufacturing Company's controller was classifying costs for the most recent financial statement period.Which of the following should be excluded from the calculation of gross margin?

A) Factory worker wages.
B) Materials used in assembling a product.
C) Conveyer belt maintenance for production of all products.
D) Marketing brochure for the company's new product.