The correct answer is: C. Inventoriable costs
Inventoriable costs are the costs of the goods that a company has produced but has not yet sold. These costs are included on the balance sheet as assets because they represent the value of the goods that the company owns.
Factory overhead costs are the costs of running a factory, such as the cost of rent, utilities, and insurance. These costs are not included on the balance sheet as assets because they do not represent the value of goods that the company owns.
Manufacturing overhead costs are the costs of producing goods, other than the cost of the materials and labor that go into making the goods. These costs include costs such as depreciation of factory equipment, indirect labor, and factory supplies. Manufacturing overhead costs are included on the income statement as part of the cost of goods sold.
Finished costs are the costs of goods that have been produced and are ready to be sold. These costs include the cost of the materials, labor, and overhead that went into making the goods, as well as any costs associated with storing the goods. Finished costs are included on the balance sheet as assets.