Which of the following is not part of factory overhead?

Factory salaries

Factory lighting and heating

Depreciation of plant and machinery

Depreciation of furniture and fixtures

Correct answer is D

Factory overhead is the total cost involved in operating all production facilities of a manufacturing business that cannot be traced directly to a product. It has to do with indirect labor and cost.

Examples are;

Electricity or gas used in a factory.
Other utilities, such as water and trash service.
Unforeseen repairs or maintenance.
Employees who perform repairs or maintenance.
Supervisors or managers in the factory salaries.
Depreciation on a building's value.
Rent and property taxes.
Equipment depreciation.

Furniture and fixtures are office expenses and are not involved in the production phase.

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Which of the following is not part of factory overhead?

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