The three categories of manufacturing costs comprising the cost of work in process are direct labor, direct materials, and: a) direct expenses
b) indirect expenses
c) factory overhead
d) sales salaries expense

C)) factory overhead

Explanation:

Manufacturing cost can be regarded as the sum of all the costs resources that is been consumed during the process of making a product. manufacturing cost can be classified as;

✓direct materials cost

✓ manufacturing overhead.

✓direct labor cost

It can be regarded as factor in total delivery cost. Direct Material Cost can be regarded as total cost that is incurred in purchasing of raw material and cost of other components such as packaging, as well as freight and storage costs by the company

It should be noted that The three categories of manufacturing costs comprising the cost of work in process are direct labor, direct materials, and factory overhead.