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Tuesday, 07 April 2026
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Which of the following is not charged to manufacturing account?

Which of the following is not charged to manufacturing account?
Take Free Practice Test On 2026 JAMB UTME, Post UTME, WAEC SSCE, GCE, NECO SSCE
  • A Direct expenses
  • B Factory wages
  • C Distribution expenses
  • D Raw materials
Correct Answer: Option C
Explanation:
Distribution expenses covers the cost of warehousing, transport, material handling e.t.c. It is a non-manufacturing cost and not part of production cost.

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