Which of the following should NOT be included as part of manufacturing overhead at a company that makes office furniture?

A) Manufacturing equipment depreciation.
B) Sheet steel in a file cabinet made by the company.
C) Idle time for direct labour.
D) Taxes on a factory building.

Manufacturing Equipment

Machinery and tools that are used in the process of producing goods.

Manufacturing Overhead

The indirect costs associated with manufacturing that are not directly tied to the production of specific goods, such as maintenance, utilities, and salaries of supervisors.

Sheet Steel

Thin, flat steel that is made in sheets, used in a wide range of industries including construction and manufacturing.