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Before displaying the BBB Accredited Business logo on their websites,participating companies must: (1) be members of their local Better Business Bureau; (2) have been in business for at least one year; (3) have agreed to participate in BBB's advertising self-regulation program; (4) agree to abide by the BBB Code of Business Practices;and (5)
Total Fixed Manufacturing Overhead
The sum of all costs related to manufacturing a product that do not change with the level of production, such as salaries of permanent staff and rent.
Variable Costing
An accounting method that includes only variable production costs—direct materials, direct labor, and variable manufacturing overhead—in product costs.
Fixed Manufacturing Overhead
The portion of manufacturing costs that do not vary with the level of production, such as salaries of supervisors and rent for factory buildings.
Variable Costing
A costing method that includes only variable production costs in the cost of goods sold, excluding fixed manufacturing overhead.
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