As Plant Controller, You Are Trying to Determine the Costs

Multiple Choice

As plant controller, you are trying to determine the costs over which you have the most control on a day-to-day basis.Your goal is to achieve better profitability.The plant operations manager suggests that overhead is the easiest area to directly reduce costs.Which of the following items would be classified as manufacturing overhead?

A) factory janitor
B) general corporate liability insurance
C) cost of landscaping the corporate office
D) the western division's vice president's salary