Manufacturing Overhead

            

Manufacturing Overhead Formula

\( MOH \;=\; COGS - CORM  - DL  \)

Symbol

\( MOH \) = manufacturing overhead

\( COGS \) = cost of goods sold

\( CORM \) = cost of raw materials

\( DL \) = direct labor cost

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