Which of the following items would be considered manufacturing overhead in COGS calculation?

سی او جی ایس کیلکولیشن میں مندرجہ ذیل میں سے کون سی آئٹم مینوفیکچرنگ اوور ہیڈ سمجھی جائے گی؟

Direct materials

Factory manager's salary

Sales commissions

Office supplies

Factory manager's salary is manufacturing overhead.

An indirect cost not directly related to producing a specific unit.

Including salaries of supervisors, quality control, and support staff.