The sum of the direct materials costs direct labor costs and manufacturing overhead incurred is the

A) cost of goods manufactured.
B) total manufacturing overhead.
C) total manufacturing costs.
D) total cost of work in process.

Direct Materials Costs

The cost of raw materials that can be directly traced to the production of a specific product.

Direct Labor Costs

Expenses associated with the wages of employees who are directly involved in the production of goods or services.

Manufacturing Overhead

All indirect costs associated with the manufacturing process, including but not limited to utilities, depreciation, and salaries of supervisory staff.