Which of the following would not be included in manufacturing overhead? Property taxes on the factory Factory utility costs Marketing costs Depreciation on factory machinery Assembly Department Testing Department Total ead $750,000 $100,000 $850,000 Labor Hours 150,000 40,000 190,000 ne Hours 15,000 20,000 35,000 uses departmental overhead rates. In the assembly ment, direct labor hours are used to apply overhead. he hours are used to apply overhead in the testing ment. at are the departmental overhead rates for 202X? $4.47 per direct labor hour Assembly: $5.00 per direct labor hour; Testing: $2,50 per machine hour $24.29 per machine hour Assembly: $15.00 per direct labor hour; Testing: $5.00 per machine hour A company has two inspectors, each earning a salary of $100,000. One inspector works exclusively on inspecting parts received from outside suppliers, while the other spends 30% of her time inspecting parts and 70% of her time inspecting final products. How much labor cost should be assigned to the activity, inspecting parts? $130,000 $200,000 $100,000 $170,000