Concept:Factory overheads are indirect manufacturing costs that cannot be directly charged to a specific product. They include costs other than direct materials and direct labor.
Explanation:Factory overheads are expenses incurred in the factory to support production, but they are not directly traceable to the product being made.
These expenses include indirect materials, indirect labor, factory rent, depreciation of factory machinery, and supervisory salaries.
A production officer supervises and manages the production process but does not directly convert materials into a finished product.
Therefore, the salary of a production officer is treated as indirect labor and is an example of factory overheads.
In contrast, wages of a machine operator are direct labor because the operator works directly on the product.
Salaries of a marketing officer and an accounting officer are administrative or selling expenses, not factory overheads.
Answer:B. salary of production officer