Which of the following is a product cost?

A) salary of a sales manager
B) advertising for a particular product
C) drill bits for a drill press used in the plant assembly area
D) salary of the company receptionist

Product Cost

refers to the total expense incurred to manufacture a product or deliver a service, encompassing direct labor, materials, and overhead costs.

Drill Bits

Tools used for creating cylindrical holes, often seen in various sizes and made from different materials suitable for specific drilling needs.

Assembly Area

A specific section in a manufacturing facility where components are put together to form the final product.