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إجمالي تكلفة التصنيع = المواد المباشرة + العمالة المباشرة +
Manufacturing overhead
Total Manufacturing Cost is the sum of all costs directly or indirectly related to the actual manufacture of goods or services. The equation would be something like Total Manufacturing Cost = Direct Labor Cost + Direct Materials Cost + Manufacturing Overhead Cost. The first two terms of the right hand side are the amount that employees directly involved in manufacture are paid, and the cost of the materials that are being manufactured. The final term is the sum of all overhead involved, such as paying janitors, repairing machines, and anything else that actually helps the manufacturing process. Costs incurred by the portion of a company that works with the sale or distribution of the goods or services do not count in the Total Manufacturing Cost at all.
Manufacturing overhead
Factory Overhead (FO/H)
Total manufacturing cost = direct material cost + diresct labor cost +factory overheads.
TMC=DM+DL+(Factory overhead) FOH Applied
Manufacturing Overhead
Sure ....... Factory Overhead
other direct expense like carriage inward and manufacturing overhead
Factory Overhead
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