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Final answer:Manufacturing costs are theexpensesdirectly associated with the production of goods. They are mainly made up of manufacturing overhead, direct materials, and direct labor.Administrativeand selling costs do not fall under manufacturing costs.Explanation:Manufacturing costs are the expenses directly related to theproductionof goods for a business. They principally include c. manufacturing overhead, d. direct materials, and e. direct labor. Administrative costs and selling costs are considered non-manufacturing costs.Manufacturing overheadincludes indirect costs incurred in themanufacturingprocess, such as utilities, rent for the manufacturing facility, anddepreciationof equipment.Direct materialsare the raw materials used in the production of goods, anddirect laborcomprises the wages of workers who are directly involved in the production process.Learn more aboutManufacturing Costshere:brainly.com/question/33479454#SPJ11...