Managerial Accounting: Types of Responsibility Centers
An Example of Accounting for the Job Order Costing System
How to Prepare a Break-Even Analysis with More Than One Product

Activity-Based Costing for Overhead Allocation

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Add up total overhead.

Total overhead includes indirect materials, indirect labor, and other manufacturing costs. Add up indirect materials, indirect labor, and all other product costs not included in direct materials and direct labor.

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