Which of the following may not be a factory overhead cost?

A) materials used directly in the manufacturing process of the product
B) insurance on factory equipment
C) salaries of production supervisors
D) property tax on factory building

Factory Overhead Cost

All indirect costs associated with manufacturing, such as maintenance and cleaning of equipment, which cannot be directly traced back to the production of specific goods.

Manufacturing Process

The sequence of operations or techniques used to transform raw materials or components into finished goods.

Insurance

A contract (policy) in which an individual or entity receives financial protection or reimbursement against losses from an insurance company.