Will Factory Rent be listed under the factory overhead section of the cost of goods manufactured statement?

Yes. Your overhead consists of INdirect materials, INdirect labor, and any other costs associated with the factory/production. You have to look at the fact that it's for the factory and not the fact that it's rent. Overhead can consist of things that could also be selling or admin costs, but they're for the factory, i.e. taxes, insurance, factory supplies, depreciation, janitor's salary, etc. as long as it's related to the factory and production, and not related to the office or sales people.