The events that leads to manufacturing overhead being recorded is "accumulating actual direct materials and labor."
- Factory overhead, often referred to as manufacturing overhead, work overhead, or factory burden in American English, is the total cost of maintaining all production facilities for a manufacturing firm that cannot be directly tied to a product. Typically, indirect expenses and indirect labour are impacted.
- The depreciation of equipment, wages paid to factory workers, and power required to run the equipment are typically included in manufacturing overhead expenses. Variable and fixed costs are the two categories into which manufacturing overhead may be divided.
- Production overhead, factory overhead, and factory burden are further terms for manufacturing overhead. It comprises of all operating costs for the business, except direct materials and labor/payroll costs.
Thus the correct option is D.
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