Which of the following will be categorized as a manufacturing overhead cost?

Question

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Manufacturing overhead costs are indirect costs incurred in the manufacturing process that cannot be easily traced to a specific product. Depreciation on factory plant and equipment is a common example of manufacturing overhead cost. Salaries paid to assembly line workers and direct materials used are direct costs that are easily traced to specific products. Administration charges of the showroom are not related to the manufacturing process and therefore would not be categorized as manufacturing overhead costs.

Which of the Following Will Be Categorized as a Manufacturing