Manufacturing Overhead Includes All of the Following Except

question 61

Multiple Choice

Manufacturing overhead includes all of the following except

• A) indirect labor.
• B) direct labor.
• C) utilities.
• D) payroll taxes on factory labor.

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Definitions:

Timekeeper

A person or device responsible for recording the duration of an event, often used in sports, work activities, or any scenario where tracking time is essential.

Period Cost

Costs that are expensed in the period in which they are incurred, not directly tied to the production process.

Indirect Labor

Refers to the labor costs of employees who do not directly work on the production of products, but support the production process.

Direct Labor

The wages or salaries paid to employees who are directly involved in the production of goods or services.