Which of the following account balances would not be extended to the Cost of Goods Manufactured section

Question:

Which of the following account balances would not be extended to the Cost of Goods Manufactured section of the worksheet?
1. Insurance on finished goods
2. Payroll taxes on outside sales salaries
3. Salary of factory shift supervisor
4. Insurance on raw materials in factory storeroom
5. Salary of clerk
6. Utilities for factory
7. Payroll taxes on factory wages
8. Insurance on factory equipment
9. Freight out
10. Salary of factory material handler
Accounts Receivable
Accounts receivables are debts owed to your company, usually from sales on credit. Accounts receivable is business asset, the sum of the money owed to you by customers who haven’t paid.The standard procedure in business-to-business sales is that...