Which of the following would most likely be included as part of manufacturing overhead in the production of a wooden table?
A)The amount paid to the individual who stains the table.
B)The commission paid to the salesperson who sold the table.
C)The cost of glue used in the table.
D)The cost of the wood used in the table.

Question

Quizplus · Accepted Answer

Manufacturing overhead includes all indirect costs of production, such as rent, utilities, and supplies. The cost of glue used in the table would be considered an indirect cost and therefore part of manufacturing overhead.

Answer: A
 The amount paid to the individual who stains the table would be classified as direct labor, which is not part of manufacturing overhead.

Answer: B
 The commission paid to the salesperson who sold the table would be classified as a selling expense, which is not part of manufacturing overhead.

Answer: D
 The cost of wood used in the table would be classified as direct materials, which is not part of manufacturing overhead.

Which of the Following Would Most Likely Be Included as Part