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Wich are not used to determine factory overhead and why

Using the following information for Hayes, Inc:

1) which categories ARE used to determine Factory Overhead.

2) which are NOT used to determine Factory Overhead and why.

Administrative salaries
Depreciation of factory equipment
Depreciation of delivery vehicles
Factory supplies used
Factory insurance
Interest expense
Factory utilities
Factory maintenance
Rent on factory building
Repairs of factory equipment
Sales commissions

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Managerial Accounting: Wich are not used to determine factory overhead and why

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Managerial Accounting: Wich are not used to determine factory overhead and why

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