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Manufacturing Overhead
All indirect costs associated with manufacturing, excluding direct material and direct labor costs, such as utilities and rent for the manufacturing space.
Machine-Hours
A measure of the amount of time machines are used in the production process, used as a basis for allocating manufacturing overhead costs.
Fixed Manufacturing Overhead
Indirect manufacturing costs that remain constant regardless of the level of production, such as salaries of supervisors and rent of the factory building.
Manufacturing Overhead
Indirect factory-related costs that are incurred when a product is manufactured, including costs related to operations such as utilities and salaries for managers.
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