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Which of these are considered Manufacturing Overhead?

Service Department Costs
Direct Labor: wages
Direct Labor: fringe benefits
Indirect Labor: fringe benefits
Fringe benefits of production supervisor
total overtime premiums paid
cost of idle time: production employees
administration costs
rental of office space for sales personnel
sales commission
product promotion costs
direct material
advertising expense
depreciation on factory building
cost of finished goods inventory at year end
indirect labor: wages
production supervisors salary

which one of these is an opportunity cost?
which is a sunk cost?

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