Answer:
Manufacturing overhead
Explanation:
Manufacturing overhead -
It refers to the all the indirect cost , which is sustained during the phase of production , is referred to as manufacturing overhead .
The manufacturing overhead is independent of the administrative and selling functions of the business .
Therefore , bad debt , legal fees and corporate salaries is not counted in the manufacturing overhead .
It is hence , it is not categorized into direct labor or direct material , as these cost are directly applied to the unit of production .
Hence , from the given statement of the question ,
The correct answer is Manufacturing overhead .
