edugen.wileyplus.com cheg accoun WileyPLUS Ch 14 Quiz Kimmel, Accounting, 6e CES th Multiple Choice Question 69 Which one of the following is not a cost element in manufacturing a product? O Direct labor O Manufacturing overhead Office salaries Direct materials Click if you would like to Show Work for this question: Open Show Work Study Solution The correct answer is option 3rd: Office Salaries. Office Salaries are not directly related to production and are administrative overheads. Direct material, direct labour and manufacturing overheads are incurred directly in manufacturing of a product and form part of the cost element..