What is an Overhead expense

Question

Which is NOT overhead-

a) secretaries salary

b) Telephone Bill

c) Cost of goods sold by a department store

d) Employer's matching social security costs

I think it's C - tell me what you think-

Answer 1

c/

Answer 2

its not the goods you sell so its c... which is your inventory.

the rent

the salaries

the utilities.

those are all overhead.

Answer 3

C

Not sure, but that would be my best guess.  

Answer 4

Personally I don't think it's C. Overhead is usually other general and administrative expenses that do not belong to production operations put into their own account.

Answer 5

Is the b).

Because Salary, cost of goods and security cost is part of the cost of a product and telephone is need for sell and promotional.