Factory overheads are also known as

Explanation

Factory overheads include all indirect costs of running the factory: rent, supervision, utilities, and maintenance. These costs support production but can’t be traced to specific products. That’s why they’re called indirect costs.

Direct expenses, direct labour, and direct manufacturing all relate to costs directly traceable to specific units produced. These are part of prime cost, not overheads.

Think of it: Direct costs = traceable to specific products. Indirect costs (overheads) = general factory costs shared by all products.