“Goods cost in transit” is an overhead of

The correct answer is: B. Factory

Goods cost in transit is an overhead of the factory because it is a cost that is incurred during the manufacturing process. This cost includes the cost of transportation, insurance, and any other costs associated with moving the goods from the factory to the customer.

The other options are incorrect because they do not represent the costs that are incurred during the manufacturing process.

• Sales overhead is the cost of selling goods, such as the cost of sales representatives, advertising, and marketing.
• Office overhead is the cost of running an office, such as the cost of rent, utilities, and office supplies.
• Delivery overhead is the cost of delivering goods to customers, such as the cost of shipping and handling.