10. Costs that can be easily traced to a specific department are called: (1 Point) direct costs. manufacturing costs. product costs. processing costs. indirect costs. 11. The salary of the president of a manufacturing company would be classified as which of the following? (1 Point) Direct labour Prime Cost Product cost Manufacturing overhead Period cost 12. Raw materials inventory, January 1, 2011 $32,500 Raw materials inventory, December 31, 2011 $26,700 If purchases of raw materials were $135,000 during the year, what was the amount of raw materials used during the year? (1 Point) $146,600. some other amount $129,200. $135,000 $140,800