I received some help doing this and just want to know why depreciation-factory machinery is NOT included in manufacturing overhead.

0000 T-Mobile Wi-Fi 12:25 AM go.view.usg.edu Module 1: Chapter 2: Cost Flow The following information for Transcontinental Inc. is provided Use this information to answer the succcoding eight questions Materials Invemeey (Jan. I) Work-in process Inventory (Jan 1 Finished Goods Inventory (Jam. Cost of materials purchased Total direct labor costs Depeeciatiom-factory machinery Small tools expense Office supplies Machine helpers wapes 28 100 6,700 8100 Presidents salary Power-factory Factory insurance expense 27,100 Sales and advertisement Depreciation- office equigment Matcrials inventory (Dec 31 Work-in-peocess imventory (Dee. 31 Finished Goods Inventory (Dec. 31) 34,700 The sales for Transcontinental Inc, during this year were $1,050,000 and a total of 4,800 units wene completed during the year. Compute the following for the year 1 Cost of materials used Factory overhead? Total manufacturing cost Cast ofgoods manufactured? Cost of goods sol 4, 6. Gross margin? 7. Net Income (Loss)? 8. Unit Cot