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Which of the following should NOT be included as part of manufacturing overhead at a company that makes office furniture? [[selectone]] a. Manufacturing equipment depreciation.

Which of the following should NOT be included as part of manufacturing overhead at a company that makes office furniture?

[[selectone]]

a. Manufacturing equipment depreciation.

b. Sheet steel in a file cabinet made by the company.

c. Taxes on a factory building.

d. Idle time for direct labor.

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