Which of the following would not be considered a product cost?

A) Direct material costs.
B) Factory supervisor's salary.
C) Direct labor costs.
D) Budget accountant's salary.
E) Manufacturing overhead costs.

A budget accountant's salary would be considered an indirect or period cost, not a product cost. A product cost refers specifically to costs that are incurred in the manufacturing or production of a product, such as direct material, direct labor, and manufacturing overhead costs. The factory supervisor's salary would be considered a manufacturing overhead cost, as it is a support cost that is necessary for the production process to take place.