Manufacturing Overhead
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Description
Manufacturing overhead includes all manufacturing costs except direct materials and direct labor. It includes items such as indirect materials; indirect labor; maintenance and repairs on production equipment; and heat and light, property taxes, depreciation, and insurance on manufacturing facilities. Various names are used for manufacturing overhead, such as indirect manufacturing cost, factory overhead, and factory burden.
Concept Prerequisite
Wikipedia Reference
http://en.wikipedia.org/wiki/MOH cost
Learning Material
Covered in Topic(s)
| Cost Terms Concepts and Classification |