84) Manufacturing costs are generally classified into which of the following categories?
A) Relevant costs and irrelevant costs
B) Direct materials, direct labor, and manufacturing overhead
C) Product or period costs
D) Conversion costs, marketing costs, and administrative costs
85) Prime costs are defined as:
A) manufacturing costs plus nonmanufacturing costs.
B) direct labor plus direct materials.
C) variable costs plus fixed costs.
D) manufacturing overhead plus direct labor.
86) Which of the following is not a manufacturing cost?
A) Raw materials cost
B) Marketing cost
C) Direct labor cost
D) Manufacturing overhead cost
87) Nonmanufacturing costs are generally classified into what two groups?
A) Conversion costs and prime costs
B) Direct materials and direct labor
C) Marketing/selling expenses and general/administrative expenses
D) Direct labor and manufacturing overhead
88) Robin Company reported the following costs for the current month:
| Direct materials used | $ 18,000 |
| Direct labor | 15,500 |
| Sales salaries | 12,200 |
| Indirect labor | 3,200 |
| Production manager's salary | 5,290 |
| Marketing costs | 8,010 |
| Factory lease | 3,150 |
A) $32,990
B) $33,500
C) $38,910
D) $27,700
89) Robin Company reported the following costs for the current month:
| Direct materials used | $ 24,000 |
| Direct labor | 36,800 |
| Sales salaries | 19,200 |
| Indirect labor | 4,800 |
| Production manager's salary | 9,600 |
| Marketing costs | 14,400 |
| Factory lease | 6,400 |