Manufacturing Overhead

Manufacturing overhead, abbreviated as MOH, is all indirect costs incured during the production process that can not be traced to the object cost.

 

Manufacturing Overhead Formula

\(\large{ MOH = COGS - CORM  - DL  }\)

Symbol

\(\large{ MOH }\) = manufacturing overhead

\(\large{ COGS }\) = cost of goods sold

\(\large{ CORM }\) = cost of raw materials

\(\large{ DL }\) = direct labor cost