Which of the following s not part of cost of production?

Administrative overheads are not part of the cost of production. Direct material cost, direct wages, and factory overheads are the main components of the cost of production. Direct material cost refers to the cost of raw materials used in the production process. Direct wages refer to the wages paid to workers who are directly involved in the production process, such as machine operators and assembly line workers. Factory overheads include indirect costs such as rent, utilities, and depreciation of equipment used in the production process. On the other hand, administrative overheads are costs incurred in the general administration of the business, such as salaries of administrative staff, office rent, and office supplies. These costs are not directly related to the production process and are not included in the cost of production.