manufacturing overhead is usually what type of cost
Since direct materials and direct labor are usually considered to be the only costs that directly apply to a unit of production, manufacturing overhead is (by default) all of the indirect costs of a factory.Manufacturing overhead does not include any of the selling or administrative functions of a business.his overhead is applied to the units produced within a reporting period. Examples of costs that are included in the manufacturing overhead category are: 1  Depreciation on equipment used in the production process. 2  Property taxes on the production facility. 3  Rent on the factory building.