Factory overhead costs may include all of the following except:

A) Indirect labor costs.
B) Indirect material costs.
C) Selling costs.
D) Assembly supplies.
E) Factory rent.

Factory Overhead Costs

Indirect costs associated with manufacturing, including expenses related to running the factory but not directly traceable to individual products.

Indirect Labor Costs

The expense associated with labor that supports but does not directly contribute to the production or provision of services.

Selling Costs

Expenses related to the sale of products or services, including advertising, sales commissions, and store expenses.