4.	Which of the following would most likely be included as part of manufacturing overhead in the production of a wooden table?
	A	The amount paid to the individual who stains the table is a direct cost (direct labor).
	B	The commission paid to the salesperson who sold the table Correct is an indirect cost, so therefore it would be included in manufacturing overhead since it isn't tracked directly to the product.
	C	The cost of the glue used in the table is a direct cost (raw materials). I could see where this could possibly be an indirect cost too - mostly because it might be to difficult to determine how much this cost actually is, but since there is only one answer to the question and answer B is a much more solid answer then this one.
	D	The cost of the wood used in the table is a direct cost (raw materials).