Manufacturing overhead:

A) consists of direct material and direct labour costs.
B) is easily traced to jobs.
C) should not be assigned to individual jobs because it bears no obvious relationship to them.
D) is a heterogeneous pool of indirect production costs that can include gas and electricity costs and depreciation.

Manufacturing Overhead

This encompasses costs related to the manufacturing process that are not directly associated with the products being manufactured, such as equipment depreciation and factory rent, essential for understanding total production costs.

Indirect Production Costs

Expenses related to the production process that cannot be directly linked to a specific product, often including maintenance, supervision, and factory utilities.

Direct Material

Raw materials that are directly traceable to the manufacturing of a specific product and constitute a significant portion of the product's cost.