For a Manufacturing Company, Direct Labor Costs Would Be Included

Multiple Choice

For a manufacturing company, direct labor costs would be included in ________.

A) only the direct materials inventory to reflect the cost of labor that has worked using those materials
B) only in the merchandise inventory to reflect the value added in the production process
C) only in both work-in-process inventory and finished goods inventory
D) direct materials inventory, work-in-process inventory, and finished goods inventory accounts