Materials and supplies that cannot be traced conveniently to specific products are called a. indirect materials. b. raw materials. c. minor materials. d. direct materials. The three costs in every product are a. direct materials, work in process, and overhead. b. direct materials, work in process, and finished goods. c. direct materials, direct labor, and overhead. d. direct materials, direct labor, and selling costs. Costs such as salary of supervisors and other support personnel, which are accounted for as overhead costs, are called a. direct labor. b. sales assistance. c. indirect labor. d. variable labor. Which of the following contains period costs? a. Work in Process b. Finished Goods c. Cost of Goods Sold d. Selling and administrative expenses All manufacturing costs incurred and assigned to products that are being produced are classified as a. variable costs. b. allocated costs. c. product costs. d. overhead costs. Completed but unsold units for a manufacturing firm would be included in which of the following accounts? a. Pending-Sale Inventory b. Finished Goods Inventory c. Work in Process Inventory d. Materials Inventory Which of the following items most likely would be manufactured using a process costing system? a. Income tax services b. Soup c. A hotel d. Wedding invitations