Final answer:
The item not normally considered a manufacturing cost is general and administrative expenses. Manufacturing costs include direct materials, direct labor, and conversion costs, but general and administrative expenses are separate operational costs not directly related to production.
Step-by-step explanation:
The item that is normally not a manufacturing cost is b. General and administrative expenses. Manufacturing costs usually include direct materials, direct labor, and conversion costs. Conversion costs are those incurred to convert raw materials into finished products, which include direct labor and manufacturing overheads (not including administrative expenses).
General and administrative expenses are part of the broader category of operating expenses which are necessary for the overall administration and general operations of a company but are not directly tied to the production process. Examples of general and administrative expenses include salaries of executive staff, office supplies, legal and financial consulting fees, and other similar overhead costs. These costs do not directly contribute to the manufacturing of a product and therefore are not considered a part of manufacturing costs but are rather an aspect of the overall operational expenses of a company.