Which of the following is not a category of inventory for manufacturers?

Manufacturers typically categorize their inventory into three main types: finished goods, work in process, and raw materials. These categories represent the different stages of production and the status of materials in the manufacturing process.

Finished goods are completed products that are ready for sale. Work in process includes items that are in various stages of production but are not yet complete. Raw materials are the basic components that are used to produce finished goods.

Direct labor, on the other hand, refers to the costs associated with the labor involved in manufacturing products, such as wages for workers who physically produce goods. While direct labor is an important cost component in determining the total manufacturing cost, it is not considered an inventory category. This distinction is crucial for understanding how costs are categorized in the financial statements and managerial accounting practices.