1. Overhead costs include such things as insurance, indirect labor, rent, taxes, dues and subscriptions, advertising, office supplies and so on.

2. Indirect labor is what distinguishing ways of wealth production in the time of knowledge economy from other ways in the past.

3. Indirect labor is used in the manufacturing process but is not applied to the finished product.

4. Some indirect labor, such as management, planning and equipment maintenance are included.

5. Direct labor is easily identified with given jobs. Indirect labor, on the other hand, is not and is considered part of factory overhead.

6. Indirect labor is accounted for as a factory overhead cost.

7. Indirect labor is not easily associated with or charged to units or batches of production.

8. Recording Factory Payroll: The total factory payroll includes both direct indirect labor.

9. Recording Factory Payroll:The total factory payroll includes both direct and indirect labor.