Which of the Following Is Considered Manufacturing Overhead

Multiple Choice

Which of the following is considered manufacturing overhead?

A) depreciation on the press that moulds the plastic into work in process
B) the line worker's Christmas bonus designated by management
C) tools that were originally utilized for production but are currently being used by management to fix a copier in the upstairs corporate office
D) the courier charge for delivering a new ball bearing joint for a robotic paint arm