1) Electricity expense is an example of: a) manufacturing cost (factory cost) b) manufacturing cost (indirect materials) c) manufacturing cost (indirect labour) d) nonmanufacturing cost 2) Salary of factory cleaner is an example of: a) manufacturing cost (factory cost) b) manufacturing cost (indirect materials) c) manufacturing cost (indirect labour) d) nonmanufacturing cost 3) Glue expense is an example of: a) manufacturing cost (factory cost) b) manufacturing cost (indirect materials) c) manufacturing cost (indirect labour) d) nonmanufacturing cost 4) Salary of the office manager is an example of a) manufacturing cost (factory cost) b) manufacturing cost (indirect materials) c) manufacturing cost (indirect labour) d) nonmanufacturing cost 5) Manufacturing overhead impacts: a) income statement only b) balance sheet only c) none of the above d) both: income statement and balance sheet 6) Manufacturing overhead account complies with GAAP a) True b) False

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