Answer:
b. CEO and other executive salaries
Step-by-step explanation:
Product cost is defined as the costs that a company shares to the product it manufactures. For example cost of producing a car.
Product costs are made up of 3 cost elements: direct material cost, direct labour cost, and manufacturing overhead.
Direct material and direct labour contributes directly to production cost. While manufacturing overhead contributes indirectly to the product cost.
Examples of manufacturing overhead are rent and machine maintenance.
CEO and other executive salaries is not considered a product cost.