Which of the following would not be an element of factory overhead?

Principles of Accounting Volume 2
19th Edition
ISBN:9781947172609
Author:OpenStax
Publisher:OpenStax
Chapter2: Building Blocks Of Managerial Accounting
Section: Chapter Questions
Problem 12MC: Which of the following would not be classified as manufacturing overhead? A. indirect materials B....
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 Which of the following would not be an element of factory overhead? 
 
a. salary of a marketing manager
b. amortization on the maintenance equipment
c. salary of the plant supervisor
d. property taxes on the plant buildings
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