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1. I see. So the manufacturing overhead is related to the products and not to the period, making it different from the administrative expenses, right?
2. Thus, these costs should be considered manufacturing overhead costs and applied to products produced.
3. What is manufacturing overhead?
4. In this paper Data Envelopment Analysis (DEA) and cost driver theory are combined to estimate the manufacturing overhead according to all kinds of activities and resources used in production.
5. In traditional cost systems, direct labor is treated as a prime cost and considered to be the main driver of manufacturing overhead costs.
6. I assume that the Insured did not have any savings in Period Expense as well as fixed manufacturing overhead. Nor did the Insured layoff their workers.
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