What are Factory Overheads?

Factory overheads :
This refers to various expenses incurred in relation to the manufacturing or production of
the product. This is also known as “Factory on cost”.
e.g. : Power, Fuel,
Depreciation on plant / factory fixed assets,
Repairs & Insurance of factory fixed assets,
Excise duty, Factory rent,
Factory manager’s salary, Supervisor’s salary,
Drawing office salary,
Indirect material, Indirect labour etc.