Which of the Following Is Notone of the Three Major

Multiple Choice

Which of the following is notone of the three major manufacturing cost categories?

A) Direct materials costs that can be easily traced to a product
B) Direct labor costs of workers who transform materials into finished products and whose time can be easily traced to a product
C) Manufacturing overhead costs which represents all other manufacturing costs that do not fit into the other categories
D) Opportunity costs which are the manufacturing costs forgone by accepting another production alternative