Which of the Following Is Never Included in Direct Materials

The three major cost components of a manufactured product are: A) Marketing, selling, and administrative costs. B) Indirect labor, indirect materials, and miscellaneous factory expenses. C) Direct materials, direct labor, and factory overhead. D) Differential costs, opportunity costs, and sunk costs. E) General, selling, and administrative costs.

Which of the following costs would not be classified as factory overhead? A) Property taxes on maintenance machinery. B) Expired insurance on factory equipment. C) Wages of the factory janitor. D) Metal doorknobs used on wood cabinets produced. E) Small tools used in production.