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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. [1] It generally applies to indirect labor and indirect cost.
A pre-determined overhead rate is normally the term when using a single, plant-wide base to calculate and apply overhead. Overhead is then applied by multiplying the pre-determined overhead rate by the actual driver units. Any difference between applied overhead and the amount of overhead actually incurred is called over- or under-applied overhead.
Overhead stick welding Welding is a fabrication process that joins materials, usually metals or thermoplastics , primarily by using high temperature to melt the parts together and allow them to cool, causing fusion .
Markup vs. Gross Margin (by Adrián Chiogna) Gross margin, or gross profit margin, is the difference between revenue and cost of goods sold (COGS), divided by revenue. Gross margin is expressed as a percentage.
Sheave without a rope. A pulley is a wheel on an axle or shaft enabling a taut cable or belt passing over the wheel to move and change direction, or transfer power between itself and a shaft.
In electrical distribution, a fuse cutout or cut-out fuse (often referred to as a cutout) is a combination of a fuse and a switch, used in primary overhead feeder lines and taps to protect distribution transformers from current surges and overloads. An overcurrent caused by a fault in the transformer or customer circuit will cause the fuse to ...
Ladder frame pickup truck chassis holds the vehicle's engine, drivetrain, suspension, and wheels The unibody - for the unitized body - is also a form of a frame. A vehicle frame, also historically known as its chassis, is the main supporting structure of a motor vehicle to which all other components are attached, comparable to the skeleton of an organism.
The principle employed in using a screw propeller is derived from stern sculling.In sculling, a single blade is moved through an arc, from side to side taking care to keep presenting the blade to the water at the effective angle.