Final answer:
The item not included in manufacturing overhead is administrative office equipment depreciation, as overhead costs are associated with the production process, not administrative functions.
Step-by-step explanation:
The item that does not belong to manufacturing overhead is A. administrative office equipment depreciation. Manufacturing overhead costs are all the costs associated with the manufacturing process that are not directly traceable to the specific product being manufactured. This includes B. indirect materials, C. factory equipment depreciation, and D. indirect labor. These costs support the production process but do not directly enter into the finished product. Examples of indirect materials are lubricants and cleaning supplies used in the production process. Factory equipment depreciation is the loss of value of the equipment used in manufacturing due to wear and tear over time. Indirect labor includes wages paid to employees who assist in the production process but do not work directly on the products, such as maintenance staff or supervisors.