. Which of the following items would not be classified as part of factory overhead? a. direct labor used b. amortization of manufacturing patents c. production supervisors' salaries d. factory supplies used

The correct answer is :  a. direct labor used

Explanation:

In this case, it is part of the costs that are included in finished goods inventory.  Plus it is considered as the number of hours worked by a person who is directly related to the production of products. It is also the responsibility of producing a company's services.

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