Accounting: Tools for Business Decision Making, 5th Edition

Published by Wiley
ISBN 10: 1118128168
ISBN 13: 978-1-11812-816-9

Chapter 14 - Managerial Accounting - Self-Test Questions - Page 778: 6

Answer

A - sales manager's salary

Work Step by Step

Salaries or wages that would be included in manufacturing overhead are for any workers who support the factory in some way; this includes factory supervisors, factory repairmen, and product inspectors. The sales department falls under general and administrative salaries, since sales does not support the manufacturing of a product.
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