Which of the following costs does not become a part of inventory of a manufacturer?

A) The cost of raw materials used.
B) The cost of factory overhead.
C) The cost of rent on the factory building.
D) Rent on corporate headquarters.

Factory Overhead

Manufacturing costs that are not raw material or direct labor costs.

Raw Materials

The basic materials from which products are manufactured or made.

Corporate Headquarters

The main office or center of operations for a corporation, where key managerial and administrative activities are conducted.