The document categorizes factory overhead costs into three types: variable factory overhead includes supplies, fuel, power, small tools, spoilage expenses, royalties, and communication costs; fixed factory overhead includes overtime premium; semi-variable factory overhead consists of salaries for production supervision and repair staff, inspection, depreciation, payroll services, heat, light and power, property tax, health and accident insurance, patent amortization, maintenance and repair of machinery, rent, wages for security guards, and insurance.

1. Variable,Fixed,semi variable FOH Variable FOH. Supplies Fuel Power Small Tools Spoilage Expenses Royalties Communication cost Overtime Premium Fixed FOH. Semi variable FOH. Salaries of production Supervision & Repair Staff Inspection Depreciation Pay roll & Services (Factory building Factory office service & machinery) Heat light &power Property Tax Health and accident insurance Patent amortization Maintenance and repair of machinery Rent and equipment Wages of security guard Maintenance & repair Insurance (property)