Which of these costs cannot be directly assigned to the production of a product?

Advertising costs are considered indirect costs and cannot be directly traced to the production of a specific product. This classifies them as period costs, which are expensed in the period incurred rather than included in the cost of goods manufactured. Advertising is used to promote the business as a whole, rather than tied to the production of one specific item.

On the other hand, direct materials, direct labor, and manufacturing overhead are all costs that relate directly to the production of goods. Direct materials are the raw materials that are transformed into the finished product, and direct labor consists of labor costs for employees who are directly involved in manufacturing it. Manufacturing overhead includes all other costs associated with production that cannot be directly traced to a specific product, such as utility costs and depreciation on manufacturing equipment. While manufacturing overhead is often allocated, it is still related to the production process, unlike advertising costs.