تكاليف صناعية غير مباشرة

A: Manufacturing overhead includes all manufacturing costs that cannot be directly traced to a specific product unit. It includes: factory machinery depreciation, factory rent, factory electricity and water, machine maintenance, production supervisor salaries, indirect materials (oils, rags), and factory insurance.

A: Manufacturing overhead is allocated to products using a predetermined overhead rate, calculated by dividing estimated total manufacturing overhead costs by an estimated allocation base (e.g., direct labor hours, machine hours, or direct material cost).

A: Actual manufacturing overhead is what is actually spent during the period. Estimated (standard) overhead is used for planning and control. The difference between actual and estimated (under-applied or over-applied overhead) is adjusted at period end, either charged to cost of goods sold or allocated between inventory and cost of sales.

A: Bases for allocating manufacturing overhead include: (1) direct labor hours, (2) machine hours, (3) direct labor cost, (4) direct material cost, (5) number of units produced, or (6) any other basis that reflects the relationship between overhead cost and production.

A: Manufacturing overhead appears within Cost of Goods Sold (COGS) on the income statement after being allocated to products. On the balance sheet, it appears within inventory values (WIP and Finished Goods) as part of production cost. It does not appear as a separate line item but is merged with other production costs.