Which of the Following Accounts Would Appear on a Schedule

Multiple Choice

Which of the following accounts would appear on a schedule of cost of goods manufactured?

A) Direct materials, indirect labor, sales salaries.
B) Raw materials, work in process, finished goods.
C) Direct labor, delivery equipment, and depreciation on factory equipment.
D) Raw materials, factory insurance expired, indirect labor.
E) Direct labor, factory repairs and maintenance, wages payable.