The sum of direct cost in a manufacturing account is
Answer Details
The correct answer is "prime cost".
Direct costs are costs that can be specifically identified with a particular product or service. In a manufacturing account, direct costs are those costs that can be directly attributed to the production of goods, such as the cost of raw materials, direct labor costs, and direct expenses. The sum of these direct costs is known as the "prime cost".
Therefore, the sum of direct cost in a manufacturing account is referred to as prime cost.