Final answer:
The cost accountant's salary would not be considered a product cost because it is an administrative expense and not directly tied to production. Direct labor costs and factory assembly-line worker's salaries are product costs, while a factory manager's salary is typically considered overhead, not a direct product cost.
Step-by-step explanation:
The question concerns which items would be considered a product cost in a manufacturing setting. A product cost is essentially any cost that is incurred to create a product that can be directly tied to that product, such as raw materials, direct labor, and manufacturing overhead. In this scenario, direct labor costs (a) are definitely a product cost as they are the wages paid to those who directly manufacture the goods. The factory assembly-line worker's salary (c) is also considered a product cost because assembly-line workers are directly involved in the production. On the other hand, the cost accountant's salary (b) is not considered a product cost; it is an administrative cost and thus a period cost, as accountants do not directly participate in the manufacturing of the product. Similarly, the factory manager's salary (d) is typically considered overhead, but it's not a direct product cost because it's not directly associated with the manufacturing of specific goods.