No, office and sales salaries do not fall under factory overheads in manufacturing accounts. Factory overheads are the indirect costs that are associated with the production of goods that cannot be directly attributed to a specific product, such as utility bills, rent, equipment depreciation, and maintenance costs. Salaries for office and sales staff are considered indirect costs as they are expenses incurred to support the overall operation of the business, not just the production of goods. These salaries are typically classified as selling and administrative expenses, which are separate from the factory overheads.
