Which of the following is not an example of a manufacturing overhead?

A) Assembly line workers' wages
B) Factory rent
C) Depreciation of factory machinery
D) Factory lighting

Manufacturing Overhead

All indirect costs associated with the manufacturing process, including expenses related to operating the manufacturing facilities.

Assembly Line

A manufacturing process in which parts are added to a product in a sequential manner to create a finished product efficiently.

Factory Rent

The cost incurred for the space leased or rented to operate a manufacturing or production facility.