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CLANSIFICATION! OF a OVERHEADS: on the Rass on the Baste on he Bare bp punetfon Of element? Of Behavrour On the Baws og Punctfor : on the SO ee © Factory overhead © Adromistra Hon ovehecod © 4ellmg and ArebTeutror overficad, nthe Gare of oe © andrect meterfal cost © tndtect labor cost © Andrrect expenses on the Qacte OF Rehaytour : 0 Som? Variable Ovevheads © Ffed pverkeads © Varfabe overheads. Factory overhead * oe O tt enctudes an the mderct Costs Preurred om Pactert) m respect FF rnanutacturtng operarfons - orice and adm*mittralve ovevheods = © tt refers to he qenevad or adm ms tra ETON Oxpenres anet eepenres and conbot of PuePness Setimg and arebfeutfon expenses: aatcahlr Milica eecoaiahhibcinbabeabenes X= © there Znetuder all cost and Menwrea For ; 7 Promotm9_ the tales. = Retaining the customers Zndirect Metentat’ Cock: ———— © zt %o the cost twhfch & Not directly athPhutable to The tmrrhacl Proolucts . Thete costs are not absovbee Indirect Labour cost: SSeat eee © zt refers to that par et 2 labour Cost whreh F hor olmeetuy be the Cente et Cost Units. Snes ercpenses : © Expenses which canbot he Unis allocatet to the cost vwentres OF - can he apperetret by Them. Fred Overheads : SS eo PR thread eps a Oo paortcutar a cose period eohiah fe! Thelma to : covtam PE tme and whreh, whthen Q. levels. ONT EG east coperts © there coset mm ¥ Upon tne ebytetent oF a“ de net Vary aneettyf- Naviabte Overheaas : 6 Vowable’ cost B@ a cost Which tende to Vang wrk the lever PL aetnfhy . thece cor bua be meee PY decreate wh the whe ot Felon © Chere coct Yory fr tem but per unt cost temams tte Teme apie) a . bee ot Taco metic, Urey ™ preduceng preduct.

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