Cupcake mix

A) Direct materials
B) Direct labor
C) Factory overhead
D) Nonmanufacturing cost
Challenging

Cupcake Mix

A pre-made mixture containing some or all of the ingredients needed to bake cupcakes, requiring only additional wet ingredients or none at all.

Direct Materials

Raw materials that can be directly attributed to the production of specific goods or services.

Factory Overhead

All indirect costs incurred during the manufacturing process, excluding direct materials and direct labor costs.