Salesperson commissions
A)Direct materials
B)Direct labor
C)Factory overhead
D)Nonmanufacturing cost

Direct Labor

The cost of wages for employees who directly manufacture products or provide services, considered a variable cost in production.

Nonmanufacturing Cost

Expenses not directly involved in the production of goods, such as selling, administration, and other overhead costs.

Factory Overhead

All indirect costs associated with manufacturing, such as salaries of supervisors, maintenance, and utilities, not directly tied to the production of goods.