All of the following are considered manufacturing costs except a. direct materials. b. factory overhead. c. direct labor. d. selling and administrative expenses.

d. selling and administrative expenses.

Explanation:

The manufacturing cost comprises of direct material used, direct labor cost, and the factory overhead cost.

In mathematically

Total manufacturing cost = cost of direct materials used + direct labor cost + factory overhead cost

The selling and administrative expense is not a part of the manufacturing cost as it reflect in the income statement.

Therefore, It only comprises of the above three costs.