Final Answer:
Manufacturing costs include 2) Manufacturing overhead, 3) Direct labor, and 5) Direct materials. (option 2, 3 and 5)
Step-by-step explanation:
Manufacturing costs constitute the expenses incurred in the production of goods. Among the options provided:
Manufacturing overhead (MOH): This includes indirect costs like utilities, maintenance, and depreciation of equipment essential to the manufacturing process.
Direct labor: These are the wages paid to workers directly involved in the production of goods. It includes the cost of the workforce engaged in the manufacturing process.
Direct materials: This incorporates the costs of raw materials directly used in the manufacturing of products. It encompasses the tangible components essential for creating the finished goods.
Options 1) Selling costs and 4) Administrative costs are not part of manufacturing costs. Selling costs are associated with marketing and distribution, and administrative costs cover general management and administrative activities that aren't directly tied to the production process. Therefore, the final answer includes the elements integral to the actual manufacturing process, reflecting the core costs involved in producing goods. Understanding these distinctions is crucial for accurate cost accounting and financial analysis in manufacturing industries.(option 2, 3 and 5)