Which of the following costs is not included in factory overhead?

A) Payroll taxes on the wages of factory supervisors.
B) Indirect labor.
C) Depreciation of manufacturing equipment.
D) Manufacturing supplies used.
E) Direct materials.

Direct materials are not included in factory overhead as they are direct costs of production and are included in the cost of goods sold. Factory overhead includes indirect costs of production such as indirect labor, depreciation of manufacturing equipment, and manufacturing supplies used. Payroll taxes on the wages of factory supervisors are also included in factory overhead as they are indirect costs related to the production process.