Commercial Applications

A typical factory overhead cost is ……………

  1. Audit
  2. Compensation of plant manager
  3. Design distribution
  4. Internal

Cost

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Answer

Compensation of plant manager

Reason — Factory (manufacturing) overheads include indirect materials, indirect labour and indirect expenses incurred in connection with the production of goods. The salary/compensation of a plant manager is indirect labour incurred in running the factory, hence it is a typical factory overhead. Audit fees are office and administrative overhead, design distribution is a selling overhead, and "internal" is not a recognised overhead category.

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