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