Concept:Royalty paid on output is a direct manufacturing expense, so it is recorded on the debit side of the manufacturing account.Explanation:Royalties are payments made by a manufacturer to the owner of a patent or right for using it in production.When the royalty is based on output or units produced, it is treated as part of the cost of production.Therefore, it is included in the manufacturing account.Since it is an expense, it is debited to the manufacturing account.Answer:Option D. debited to the manufacturing account.