Which of the following is part of factory overhead cost?

A) sales commissions
B) depreciation of factory equipment and machines
C) depreciation of sales person's vehicle
D) direct materials used

Sales Commissions

Payments made to sales employees or agents based on the sales volume they achieve.

Factory Overhead Cost

Expenses related to the production process that are not directly tied to a specific product, including costs for utilities, maintenance, and factory equipment depreciation.

Depreciation

The accounting method of allocating the cost of a tangible asset over its useful life.