Which of the following is not a manufacturing cost category?

A) Cost of goods sold
B) Direct materials
C) Direct labor
D) Manufacturing overhead

Manufacturing Cost Category

Classification of costs related to the production process, typically including direct materials, direct labor, and manufacturing overhead.

Cost of Goods Sold

Expenses directly incurred from producing goods a company sells, such as costs for materials and labor.

Direct Materials

Raw materials that can be directly identified and easily traced to the manufacturing of a product.