Which statement is FALSE regarding Manufacturing Overhead?

A$.$ Examples of manufacturing overhead include: plant supervision, depreciation of plant and factory equipment, insurance and taxes on the plant, indirect materials and indirect labor.

B$.$ Examples of manufacturing overhead include costs of raw materials, assembly line workers, and other costs to produce the product.

C$.$ Manufacturing overhead can include indirect materials and indirect labor $($supervision$,$ janitorial, engineers, etc.$)$

D$.$ Manufactuirng overhead includes manufacturing costs of making the product, that are not direct materials and direct labor.