Select four manufacturing overhead accounts Account Name Annual Amount Office Supplies $500 Factory Utilities $2400 Sales Commissions $40000 Factory Equipment Depreciation $500 Factory Rent $5000 Advertising $12000 Factory Manager Solution among the above expenditures, the manufacturing overheads are: indirect materials $5000 indirect labor $35,000 factory utilities $2400 factory rent $5000 factory equipment repairs $800 .