Which cost is categorized as manufacturing overhead cost?

Oil costs can be classified as either direct materials or direct costs, depending on its use in the production process. If oil is used as a raw material in manufacturing, it would not fall under overhead costs, as it is a direct input rather than an indirect expense tied to production facilities.

The CEO's salary is considered an administrative expense rather than a manufacturing overhead cost. While it is necessary for overall company operations, it does not directly contribute to the manufacturing process and thus is not included in the overhead associated with producing goods.

Wages paid to assembly line workers are classified as direct labor costs, which are distinct from manufacturing overhead. Direct labor refers to the expenses directly attributable to the production of goods, whereas manufacturing overhead includes costs that support production indirectly.