Final answer:
Option 4) Selling expenses is not a broad category of manufacturing costs.
Step-by-step explanation:
The answer to the question is option 4) Selling expenses. Selling expenses are not a part of manufacturing costs. Manufacturing costs typically include direct materials, direct labor, and indirect materials. Direct materials are the materials that are directly used in the production of a product, such as raw materials. Direct labor refers to the wages and salaries of workers who are directly involved in the production process. Indirect materials are the materials that are used in supporting the production process, but are not directly incorporated into the final product.