Respuesta :
The option that is not inventory accounts for a manufacturer is indirect materials inventory.
What is indirect materials inventory?
These are materials that forms part of the production process but cannot be identified with the output.
Example of indirect materials inventory are:
- Glue
- Cleaning supplies
Hence, the option that is not inventory accounts for a manufacturer is indirect materials inventory.
Learn more about indirect materials inventory here: https://brainly.com/question/21329467
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