Answer :
Answer:
Direct labor costs are recorded initially in an inventory account
Explanation:
All the other statements are correct except the statement which states that Direct labor costs are recorded initially in an inventory account.
Direct Labor costs must be accumulated in work in process inventory as they are incurred, there is no initial recording in the inventory account.
Answer:
Depreciation on manufacturing equipment is a period cost
Explanation:
Manufacturing cost is the cost used to manufacture a product, both direct and indirect cost incurred in manufacturing process are included. It is the total value of material cost, labor cost and overhead cost.
Depreciation on the manufacturing equipment is also a Manufacturing overhead cost, because these equipment are used for the production purpose, so this is charged to manufacturing cost.