Manufacturing Overhead
Finance
Manufacturing Overhead
Indirect manufacturing costs such as supervision, depreciation, utilities and indirect materials.
Examples
- 01Manufacturing overhead at the plant includes supervisors' salaries, factory electricity, machine depreciation and cleaning materials, about EUR 3.2 million a year.
- 02The monthly review compares manufacturing overhead with budget and shows that utilities are 12 % higher due to a cold winter.
- 03A heat-recovery system on the compressors lowers manufacturing overhead by EUR 60,000 a year, confirmed by the energy bills.