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Every society tries to regulate the behavior of individuals;this general process is called
Actual Overhead
The real, incurred costs of running a business, excluding direct labor and direct materials, over a given period.
Predetermined Overhead Rate
A rate used to allocate manufacturing overhead costs to products, calculated before the period begins based on an estimate of total costs and activity levels.
Manufacturing Overhead
All indirect costs associated with manufacturing, including indirect labor, indirect materials, and other overhead costs that cannot be directly traced to specific items produced.
Work in Process Inventory
The cost accumulated for all materials, labor, and overhead for products that are partially through the production process.
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