Would marketing expense be included in manufacturing overhead; would sales commissions be included in mfg overhead

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Think about what the term "manufacturing overhead" means. These are expenses that are necessary to the operation of the factory but can't be assigned to a particular product as it is manufactured. For example the cost of heating factory - it is definitely necessary for manufacturing, but the cost can't be assigned to any one product being made in the factory. The cost of heating is independent of how much product is produced. But now think about marketing expense - does the factory incur marketing expenses in order to manufacture products? Does it incur sales commissions expenses?

Very clear; I understand. Thanks