1.The correct answers are ： B and C.
A stores assistant in factory store and factory cleaning staff
The wages paid to the stores assistant and cleaning staff in the factory cannot be traced in full to a product or service, therefore these are indirect labour costs.
2.The correct answer is ： B.
Factory overheads
Overtime premium is always classed as factory overheads unless it is ：
• Worked at the specific request of a customer to get the order completed.
• Worked regularly by a production department in the normal course of operations, in which
case it is usually incorporated into the direct labour hourly rate.
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