Which of the following should NOT be included as part of manufacturing overhead at a company that makes office furniture? Idle time for direct labor. Taxes on a factory building. Manufacturing equipment depreciation. Sheet steel in a file cabinet made by the company.

Which of the following should NOT be included as part of manufacturing overhead at a company that makes office furniture?
 
Idle time for direct labor.
 
Taxes on a factory building.
 
Manufacturing equipment depreciation.
 
Sheet steel in a file cabinet made by the company.
                                        


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