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Fixed vs Variable Overhead Costs

Manufacturing overhead includes all costs of manufacturing other than direct materials and direct labor. Manufacturing overhead is also known as the: • Indirect manufacturing cost • Factory overhead • Factory burden Manufacturing overhead has both a fixed and a variable component. Examples of fixed manufacturing overhead are real estate taxes on the factory, insurance for the factory, and depreciation of the factory and manufacturing equipment (unless the units-of-production method is used to calculate depreciation, in which case depreciation would be linked to the level of output and therefore variable). Examples of variable manufacturing overhead are indirect materials, indirect labor, utilities, and maintenance/repairs for manufacturing equipment. Manufacturing overhead is not directly traceable to the product, so it needs to be allocated. Fixed manufacturing overhead and variable manufacturing overhead can be allocated using the same or different cost drivers. — Edspira is the creation of Michael McLaughlin, an award-winning professor who went from teenage homelessness to a PhD. Edspira’s mission is to make a high-quality business education freely available to the world. — SUBSCRIBE FOR A FREE 53-PAGE GUIDE TO THE FINANCIAL STATEMENTS, PLUS: • A 23-PAGE GUIDE TO MANAGERIAL ACCOUNTING • A 44-PAGE GUIDE TO U.S. TAXATION • A 75-PAGE GUIDE TO FINANCIAL STATEMENT ANALYSIS • MANY MORE FREE PDF GUIDES AND SPREADSHEETS http://eepurl.com/dIaa5z — SUPPORT EDSPIRA ON PATREON *  / prof_mclaughlin   — GET CERTIFIED IN FINANCIAL STATEMENT ANALYSIS, IFRS 16, AND ASSET-LIABILITY MANAGEMENT https://edspira.thinkific.com — LISTEN TO THE SCHEME PODCAST Apple Podcasts: https://podcasts.apple.com/us/podcast... Spotify: https://open.spotify.com/show/4WaNTqV... Website: https://www.edspira.com/podcast-2/ — GET TAX TIPS ON TIKTOK   / prof_mclaughlin   — ACCESS INDEX OF VIDEOS https://www.edspira.com/index — CONNECT WITH EDSPIRA Facebook:   / edspira   Instagram:   / edspiradotcom   LinkedIn:   / edspira   — CONNECT WITH MICHAEL Twitter:   / prof_mclaughlin   LinkedIn:   / prof-michael-mclaughlin   — ABOUT EDSPIRA AND ITS CREATOR https://www.edspira.com/about/ https://michaelmclaughlin.com