Wood

A) Direct labor
B) Direct materials
C) Factory overhead
D) Not a product cost

Wood

A hard, fibrous structural material produced by trees and other plants, used in construction, furniture, and as a fuel source.

Direct Materials

Raw materials that can be directly attributed to the production of a specific product.

Factory Overhead

Costs associated with operating a manufacturing facility that are not directly tied to a specific unit of production, such as maintenance and utilities.