Manufacturing overhead costs in a motor car manufacturing plant MOST likely include:

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Manufacturing overhead costs are indirect costs that are necessary for the production process but cannot be directly traced to the products being manufactured. Indirect material costs, such as the cost of lubricants used in the production process, are examples of manufacturing overhead costs. Steering wheel costs and labour costs of the painting department are direct costs that can be traced to the production of specific products, while sales commissions are a selling expense and not a manufacturing overhead cost.

Manufacturing Overhead Costs in a Motor Car Manufacturing Plant MOST