Final answer:
A manufacturing company's balance sheet includes various types of inventories, such as finished goods inventory, raw materials inventory, and work in process inventory. However, merchandise inventory would not be included on a manufacturing company's balance sheet.
Step-by-step explanation:
A manufacturing company's balance sheet includes various types of inventories, which represent the goods that the company has produced but has not yet sold to consumers. The four types of inventories typically found on a manufacturing company's balance sheet are finished goods inventory, merchandise inventory, raw materials inventory, and work in process inventory.
However, out of the options given, merchandise inventory would not be included in a manufacturing company's balance sheet. Merchandise inventory refers to the inventory held by a retail company that is intended for resale, rather than for use in the manufacturing process.
Therefore, the correct answer is b. Merchandise inventory.