The correct answer is: B. All Indirect costs.
Overhead is a term used in accounting to describe costs that are not directly attributable to the production of a good or service. These costs can include things like rent, utilities, insurance, and salaries for administrative staff. Overhead costs can be difficult to track and control, which can make it difficult to determine the true cost of producing a good or service.
Option A is incorrect because direct or prime costs are costs that can be directly attributed to the production of a good or service. These costs typically include things like the cost of materials and labor.
Option C is incorrect because factory indirect costs are a subset of overhead costs. Factory indirect costs are costs that are incurred in the factory but are not directly attributable to the production of a good or service. These costs can include things like the cost of maintenance and repairs.
Option D is incorrect because indirect expenses are a subset of overhead costs. Indirect expenses are costs that are incurred in the general operations of a business but are not directly attributable to the production of a good or service. These costs can include things like the cost of marketing and sales.