Examlex
The difference between a WATNA and a BATNA is that:
Manufacturing Overhead
All indirect costs associated with the manufacturing process, including utilities, rent, and salaries of maintenance personnel.
Cost of Goods Manufactured
The cost of goods manufactured is the total cost of producing products during a specific period, including materials, labor, and overhead.
Overapplied Manufacturing Overhead
An instance where overhead costs budgeted for manufacturing surpass the real expenses incurred.
Underapplied Manufacturing Overhead
Refers to the situation where the actual manufacturing overhead costs are higher than the overhead costs allocated to products during a specific period.
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