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  2. Factory overhead - Wikipedia

    en.wikipedia.org/wiki/Factory_overhead

    Factory overhead, also called manufacturing overhead, manufacturing overhead costs (MOH cost), work overhead, or factory burden in American English, is the total cost involved in operating all production facilities of a manufacturing business that cannot be traced directly to a product. [1] It generally applies to indirect labor and indirect cost.

  3. Overhead (business) - Wikipedia

    en.wikipedia.org/wiki/Overhead_(business)

    In business, an overhead or overhead expense is an ongoing expense of operating a business. Overheads are the expenditure which cannot be conveniently traced to or identified with any particular revenue unit, unlike operating expenses such as raw material and labor.

  4. Manufacturing cost - Wikipedia

    en.wikipedia.org/wiki/Manufacturing_cost

    Manufacturing cost is the sum of costs of all resources consumed in the process of making a product. The manufacturing cost is classified into three categories: direct materials cost, direct labor cost and manufacturing overhead. [1] It is a factor in total delivery cost. [2]

  5. Operating cost - Wikipedia

    en.wikipedia.org/wiki/Operating_cost

    Overhead costs for a business are the cost of resources used by an organization just to maintain its existence. Overhead costs are usually measured in monetary terms, but non-monetary overhead is possible in the form of time required to accomplish tasks. Examples of overhead costs include: payment of rent on the office space a business occupies

  6. Total absorption costing - Wikipedia

    en.wikipedia.org/wiki/Total_absorption_costing

    Total absorption costing (TAC) is a method of Accounting cost which entails the full cost of manufacturing or providing a service. TAC includes not just the costs of materials and labour, but also of all manufacturing overheads (whether ‘fixed’ or ‘variable’). The cost of each cost center can be direct or indirect.

  7. Cost of goods sold - Wikipedia

    en.wikipedia.org/wiki/Cost_of_goods_sold

    Overhead costs may be referred to as factory overhead or factory burden for those costs incurred at the plant level or overall burden for those costs incurred at the organization level. Where labor hours are used, a burden rate or overhead cost per hour of labor may be added along with labor costs. Other methods may be used to associate ...

  8. NYT ‘Connections’ Hints and Answers Today, Sunday, December 15

    www.aol.com/nyt-connections-hints-answers-today...

    If you've been having trouble with any of the connections or words in Sunday's puzzle, you're not alone and these hints should definitely help you out. Plus, I'll reveal the answers further down ...

  9. Job costing - Wikipedia

    en.wikipedia.org/wiki/Job_costing

    To apply job costing in a manufacturing setting involves tracking which "job" uses various types of direct expenses such as direct labour and direct materials, and then allocating overhead costs (indirect labor, warranty costs, quality control and other overhead costs) to the jobs. A job profitability report is like an overall profit & loss ...