Which of the following is not charged to manufacturing account?

Explanation

Manufacturing account includes all costs of making products: raw materials, factory workers’ wages, and direct expenses like power for machines. These are production costs.

Distribution expenses happen after products are made. These include storing finished goods, delivery costs, and salespeople salaries. They go to profit and loss account, not manufacturing account.

Key distinction: Making products = manufacturing account. Selling and delivering products = profit and loss account.