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Which of the following is considered a part of factory overhead cost?a. sales commissionsb. depreciation of factory buildingsc. depreciation of office equipmentd. direct materials used

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Answer:

The correct answer is B: depreciation of factory building

Explanation:

Manufacturing overhead refers to indirect factory-related costs that are incurred when a product is manufactured.

a. sales commissions: Period cost

b. depreciation of factory buildings: Manufacturing overhead

c. depreciation of office equipment: period cost

d. direct materials used: direct material

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