Which of the following best defines factory overhead?

Factory overhead refers to the costs associated with manufacturing that are not directly tied to the production of specific goods. This includes various expenses that support the production process but do not fall under direct materials or direct labor. Such costs can encompass items like utilities, maintenance of equipment, depreciation of the factory building, insurance, and salaries of factory supervisors.

By identifying factory overhead as costs related to production, excluding direct materials and labor, it captures the essence of indirect costs that are necessary for the manufacturing process but do not involve the tangible components or the workforce directly involved in making the product. Other options provided either focus on costs directly associated with materials or labor or pertain to general company expenses and office administration, which are not specific to the manufacturing environment. Thus, the correct choice effectively narrows down the scope to what constitutes factory overhead.