APICS CPIM-BSP Exam - Topic 3 Question 126 Discussion

Actual exam question for APICS's CPIM-BSP exam

Question #: 126
Topic #: 3

[All CPIM-BSP Questions]

Which of the following factors is included in cost of goods sold?

ARevenue

BGeneral and administrative expenses

COverhead

DStandard cost

Show Suggested Answer

Suggested Answer: C

by Ira at May 16, 2026, 05:22 AM

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Nicholle

3 days ago

Wait, are you sure about that?

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Arminda

8 days ago

Totally agree with C!

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Margery

14 days ago

I thought it was just direct costs?

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Rima

19 days ago

C) Overhead is definitely included.

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Shasta

24 days ago

Not sure about that, seems too simple.

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Ethan

29 days ago

Totally agree, overhead is key for COGS!

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Cecilia

1 month ago

Wait, is standard cost really a factor?

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Gertude

1 month ago

I thought revenue was part of COGS?

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Ricarda

1 month ago

C) Overhead is definitely included in COGS.

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Veronika

2 months ago

I feel like general and administrative expenses are definitely not included in COGS, but I can't recall if overhead is the right choice.

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Nobuko

2 months ago

I’m a bit confused about standard cost. Isn’t that more related to budgeting than COGS?

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Gladys

2 months ago

I remember practicing a question like this, and I think overhead is definitely part of COGS.

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Joana

4 months ago

I think cost of goods sold includes direct costs, but I'm not sure if overhead is the right answer.

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