Which of the following is NOT a direct cost included in COGS?
Which of the following is NOT a direct cost included in COGS?
سی او جی ایس میں درج ذیل میں سے کون سی براہ راست لاگت شامل نہیں ہے؟
Explanation
- Factory rent is an indirect cost, as it is not directly related to the production process.
Direct costs included in COGS are:
- Direct materials
- Direct labor
- Manufacturing supplies