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The best approach,of those listed below,to determining differences between individual groups is to use
Fixed Manufacturing Overhead
Indirect manufacturing costs that remain constant regardless of the level of production, such as factory rent and salaries of production supervisors.
Variable Overhead Rate
This rate is used to apply the variable overhead costs to production activities, based on an activity base.
Direct Labor-Hours
The total hours worked by employees directly involved in the manufacturing process or providing a service, used as a basis for allocating labor costs.
Fixed Manufacturing Overhead
Costs related to the production process that do not vary with the volume of production, such as rent, depreciation, and salaries of permanent staff.
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