Manufacturing costs do not include: Multiple Choice Direct labor applicable to production within the period. Selling expenses related to goods manufactured during the period. Direct materials used during the period. Manufacturing overhead charged to work in process during the period.

Answer: The manufacturing costs don't include selling expenses related to goods manufactured during the period.

Explanation:

Manufacturing costs by definition are the sum total of direct labour (labour charges paid for production), direct material (raw material expenses paid for producing the goods) and manufacturing overheads (other manufacturing expenses like fuel charges and accounting costs for recording manufacturing processes etc). These costs are calculated for work in progress and finished goods.

Thus manufacturing costs = Direct Labour + Direct Material + Manufacturing Overheads.

So, thereby looking at the options manufacturing costs don't include selling expenses related to goods manufactured during the period.