All of the following are manufacturing costs except office salaries.
Manufacturing costs are the costs incurred during the production of a product. These costs also include direct material, direct labor, and manufacturing overhead. The costs are often shown in the revenue statement as separate line items.
An organization incurs these costs when producing something. Direct materials are those that are used in the production of a product. Direct labor is the portion of the labor costs of the production process that is specifically attributable to a unit of production.
Manufacturing overhead costs are allocated to units of production using a variety of different mechanisms, such as by direct labor hours or machine hours used.
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