Manufactuirng overhead includes manufacturing costs of making the product, that are not direct materials and direct labor. B. Examples of manufacturing overhead include: plant supervision, depreciation of plant and factory equipment, insurance and taxes on the plant, indirect materials and indirect labor. C. Examples of manufacturing overhead include costs of raw materials, assembly line workers, and other costs to produce the product. D. Manufacturing overhead can include indirect materials and indirect labor (supervision, janitorial, engineers, etc.)
