Manufacturing overhead consists of:

A) all manufacturing costs, except direct materials and direct labour.
B) indirect labour but not indirect materials.
C) indirect materials but not indirect labour.
D) all manufacturing costs.

Manufacturing Overhead

Expenses related to the manufacturing process that are not directly tied to specific products, such as salaries of supervisory staff and factory maintenance.

Direct Materials

Materials that are traceable to the production of specific goods or services and included in the cost of those goods or services.

Direct Labour

is the cost associated with workers who are directly involved in the production of goods or services, such as wages for assembly line workers.