[Solved] When a person gains sexual arousal from observing unsuspecting people who are nude, or in the act of undressing, or engaging in sexual activity, it is referred to as: A) nyctophilia. B) partialism. C) voyeurism. D) parorexia. E) pornography. Manufacturing Overhead: All indirect costs associated with manufacturing beyond direct materials and direct labor. Raw Materials: Basic materials and substances used in the initial stages of production before being transformed into finished products. Job-Order Costing: A costing method that assigns costs to specific production batches or jobs. Overapplied Overhead: Occurs when the allocated overhead cost is more than the actual overhead cost incurred.