Manufacturing overhead is any manufacturing cost that is neither direct materials cost or direct labor cost.
2.
For the purpose of UNICAP, direct costs include direct material costs ( the costs of those materials that become an integral part of specific property and those materials that are consumed in the ordinary course of production ) and direct labor costs ( labor includes full-time and part-time employees, as well as contract employees and independent contractors and, overtime pay, vacation pay, payroll taxes, among other items .)
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