Accounting question re production cost?

in manufacturing account, production cost is (direct cost - indirect cost) but production cost in the costing for materials, labour & overheads account is (direct cost + indirect cost), what is difference from production cost between manufacturing account & costing account?

production cost only includes what it takes to make the product. the actual costing includes overheads, labour, cost sales, pr marketing that sort of thing
if a product only cost ten pounds to make but a hundred to sell then do you make a good enough profit? that is the reason behind the separation of the accounts.

production cost in manufacturing account not included the overheads, tats why the production cost = direct cost - indirect cost, as indirect cost is overheads.
While in the costing account, the overhead is included as the cost of production too, tat's why the production cost in costing account = direct + indirect cost

production cost for a manufacturing refers to the cost to manufacture a product which includes materials, labor and manufacturing overhead. Indirect costs is always accounted as part of the finished product. On the otherhand, production costs from a costing account, you may be referring to the account name or account code used in the monitoring the same production costs for a manufacturer. So, the difference is that, production cost for manufacturing account refers to the total cost of goods to manufacture, while costing account refers to the cost chart or cost description, in order to fully account the costs incurred.