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

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Manufacturing overhead costs are indirect costs incurred in the manufacturing process that cannot be traced back to a specific product or job. Depreciation on factory plant and equipment is an example of manufacturing overhead cost. Wages paid to assembly line workers and cost of direct materials used are both examples of direct costs that can be traced back to a specific product or job. Administration charges of showroom are not related to the manufacturing process and should be categorized as general and administrative expenses.

Which of the Following Will Be Categorized as a Manufacturing