Concept:Wages of an office cleaner are an indirect cost arising from administrative activities, not from direct production.
Explanation:An office cleaner works in the administrative office area of the organisation.
Their services are not connected to converting raw materials into finished goods.
Therefore, their wages cannot be identified with a particular product or job.
As a result, the wages are not direct labour cost or direct expenses.
Factory overhead is also incorrect because it includes indirect manufacturing costs like factory rent, lighting, and foremen's salaries.
Administrative overhead comprises all expenses incurred for the general management and office administration of the business.
The cleaner's salary supports these office functions and is, therefore, a typical administrative overhead item.
Answer:D. administrative overhead