Factory overhead, also called manufacturing overhead, manufacturing overhead costs (MOH cost), work overhead, or factory burden in American English, is the total cost involved in operating all production facilities of a manufacturing business that cannot be traced directly to a product.
Overhead also includes all costs involved in manufacturing with the exception of the cost of raw materials.
It might also be referred as the factory burden or production overhead.
Its value is essential for determining the cost of products to be manufactured.
This category of costs includes expenses like: