登录之后可查看解析

Freight charges for the delivery of raw materials to the company are transportation-in costs. Transportation-in costs are landing costs, and they are inventoried along with the inventory they are related to. They are a part of direct materials cost and thus are direct costs, not overhead costs.
The production supervisor's salary as well as his or her fringe (employee) benefits are overhead costs and thus would appear in the company's overhead budget.
The cost of glue used to secure the attachment of the legs to the tables is an overhead cost and so would appear in the company's overhead budget.
Overtime paid to the workers who perform production scheduling is an overhead cost and so would appear in the company's overhead budget.