Question on: WAEC Accounting - 2006

Use the following information to answer the given question
\(\begin{array}{c|c} & D\ \hline \text{Rent accrued 1st January, 2005} & 600\ \text{Rent paid in 2005} & 11,300\ \text{Rent prepaid 31st December, 2005} & 500\end{array}\)
Which of the following is not classified as an overhead?
A
factory rates
B
factory power
C
factory building extension
D
factory depreciation
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Correct Option: C

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