The correct answer is: B. factory overhead costs.
Factory overhead costs are all the costs of manufacturing a product that are not directly attributable to the product itself. They include costs such as plant maintenance, plant rent, plant insurance, cleaning labor, and supplies.
Labor costs are the costs of the labor that is directly involved in manufacturing a product. They include the wages and salaries of production workers, as well as the costs of benefits such as health insurance and retirement contributions.
Finished costs are the total costs of manufacturing a product, including both labor costs and factory overhead costs.
Manufacturing costs are the total costs of producing a product, including both labor costs, factory overhead costs, and the costs of materials.