Final answer:
The cost of manufacturing includes overhead, labor, and materials, but does not typically include advertising as it is a selling expense, not a production cost.
Step-by-step explanation:
The cost of manufacturing a product typically includes all of the following: overhead, labor, and materials. Overhead costs refer to the ongoing expenses of operating a business that are not directly tied to the creation of the product itself, but are necessary for the business to function. This can include rent, utilities, and salaries of non-production staff. Labor costs entail the wages paid to workers who are directly involved in the production process. Materials costs are related to the raw materials and parts that are used to create the product. However, advertising is a cost associated with selling the product, rather than manufacturing it, and is generally not included in manufacturing costs.