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4. Which of the following is considered a part of factory overhead cost? A. Sales Commissions B. Depreciation of factory buildings C. Depreciation of office

4. Which of the following is considered a part of factory overhead cost?

A. Sales Commissions

B. Depreciation of factory buildings

C. Depreciation of office equipment

D. Direct materials used

5. The term used to refer to the cost of changing direct materials into a finished manufactured product is:

Factory overhead cost

Period cost

Conversion cost

Direct labor cost

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