Which one of the following accounts is not considered factory overhead?

Factory overhead includes all the indirect costs associated with manufacturing that are not directly tied to specific units of product. This can include items like utilities, depreciation on factory equipment, and certain production-related wages. These are costs necessary for the factory’s operations but do not directly contribute to production output.

Administrative office salaries, however, fall outside of factory overhead since they relate to the general administration and support of the business rather than the manufacturing process itself. These salaries are not incurred in the production of goods and do not contribute to factory operations, which is why they are classified separately from factory overhead.

In contrast, production wages, factory utilities, and depreciation on factory equipment are direct contributors to the manufacturing process and are crucial for operating the production facility, thus making them part of factory overhead.