Which costs are found in a manufacturing company rather than a service-oriented company?

Indirect labor costs are associated with employees who support production but do not directly create products, such as supervisors and maintenance staff. While these costs can be present in manufacturing, they are also relevant to service-oriented companies, where indirect labor might include management or administrative roles. Thus, this cost is not unique to manufacturing.

Direct labor costs refer to wages paid to workers directly involved in the production of goods. Both manufacturing and service-oriented companies incur direct labor costs; for example, service companies pay employees who provide services directly to clients. Therefore, this cost is not exclusive to manufacturing.

Selling costs are expenses related to marketing and selling products or services, such as advertising and sales staff salaries. Both manufacturing and service-oriented companies face selling costs, as both need to promote their offerings to customers. Thus, this cost is not limited to manufacturing.