Direct manufacturing overhead costs constitute all manufacturing costs excluding direct labour, direct material, administration overheads and marketing costs. Direct manufacturing overhead costs are thus those costs that constitute an essential part of the manufacturing costs, but cannot be identified in a specific product.
There are various kinds or types of direct manufacturing overhead costs that can differ from business to business. Yet there are general direct manufacturing overhead costs that are found in most businesses. Indirect material and indirect labour costs have already been mentioned.
Other general factory overhead costs include:
Cleaning materials, lubrication, fuel etc