An example of a cost which would not be assigned to an overhead cost pool is supplies. indirect salaries. depreciation. freight-out. Gribble Company's high and low level of activity last year was 60,000 units of product produced in May and 20,000 units produced in November. Machine maintenance costs were $104,000 in May and $40,000 in November. Using the high-low method, determine an estimate of total maintenance cost for a month in which production is expected to be 45,000 units. $96,000$90,000$78,000$80,000 Manufacturing costs are also known as product costs. Which of the following best describes those costs which are considered to be manufacturing costs? Direct materials and direct labor only. Direct materials, direct labor, factory overhead, and administrative overhead. Direct materials, direct labor, and factory overhead. Direct labor and factory overhead