Respuesta :
Indirect materials are part of: factory overhead costs.
What is Factory overheads?
Factory overheads are the aggregate of indirect materials, labor, and other costs that cannot be identified conveniently with the articles produced or services rendered.
The benefits arising from these costs cannot be associated with a specific cost unit. Instead, they are apportioned across the cost units on an equitable basis.
Overheads are an element of cost but they are a supplementary cost and cannot be directly added to a particular job.
Examples of Factory Overheads
Examples of items included in factory overheads include:
- Factory expenses (e.g., rent, rates, insurance, water, heat, and electricity)
- Factory maintenance (e.g., cleaning, servicing, repairs, oiling, and greasing)
- Depreciation of factory plant and machinery and buildings
- Wages and salaries (other than direct labor) of persons engaged in the factory (e.g., foremen, supervisors, maintenance staff, factory administrative or clerical staff, testers, and examiners)
- Consumable stores and all forms of indirect material (i.e., material that cannot be traced as part of the finished product, such as oils and greases, small tools, cleaning materials, and minor spare parts for repairs)
Therefore, we can conclude that the correct option is B.
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