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Blood type is an inherited trait; therefore
Manufacturing Overhead
Costs associated with manufacturing that are not directly tied to the product, such as factory rent, utilities, and management salaries.
Work in Process
The cost of unfinished goods in production, including labor, material, and overhead costs, at any given point in time.
Actual Costs
The real costs that a company incurs in the production, manufacturing, or undertaking of any activity, as opposed to estimated costs or budgeted amounts.
Job-Order Costing
An accounting method that tracks costs individually for each job, suitable for companies that produce custom products or services.
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