Which of the following items would not be included in the Manufacturing Overhead section of the statement

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Which of the following items would not be included in the Manufacturing Overhead section of the statement of cost of goods manufactured?
1. Payroll taxes on wages of plant security guards
2. Insurance costs for factory
3. Freight-in charges on purchases of raw materials

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College Accounting Chapters 1-30

ISBN: 978-1259631115

15th edition

Authors: John Price, M. David Haddock, Michael Farina

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