Which of the following represents the three main types of manufacturing costs?

The correct choice identifies the three main types of manufacturing costs as direct materials, direct labor, and manufacturing overhead. These components are essential in determining the total cost of production within a manufacturing environment.

Direct materials refer to the raw materials that are directly used in the manufacturing of a product. They are essential for creating the final product and their costs can be directly attributed to specific units of production.

Direct labor includes the wages and salaries paid to workers who are directly involved in the manufacturing process. This cost reflects the labor required to transform raw materials into finished goods.

Manufacturing overhead encompasses all other costs associated with production that are not directly tied to specific products. This includes costs such as factory utilities, depreciation of manufacturing equipment, and salaries of production supervisors, among others. Manufacturing overhead is necessary for the production process but cannot be directly linked to individual units of product output.

In contrast, the other choices include costs that do not specifically pertain to manufacturing. Administrative and selling expenses focus more on non-manufacturing activities and how businesses operate, rather than the production costs incurred. Fixed, variable, and semi-variable costs describe cost behavior rather than the specific categories that make up the manufacturing costs. Lastly, research and development, along with marketing expenses, are considered operating costs