please help urgently

Which of the following are NOT manufacturing overheads?

i$.$ Delivery costs on sales.

ii$.$ Salary of factory foreman.

iii. Indirect material consumed.

iv$.$ Salaries of administrative personnel.

v$.$ Trade creditors.

A$.$ i$,$ iii and v$.$

B$.$ ii$,$ and iii.

C$.$ i$,$ iv and v$.$