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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.
In business, an overhead or overhead expense is an ongoing expense of operating a business. Overheads are the expenditure which cannot be conveniently traced to or identified with any particular revenue unit, unlike operating expenses such as raw material and labor.
2 NaCl + 2 H 2 O → 2 NaOH + H 2 + Cl 2. Without a membrane, the OH − ions produced at the cathode are free to diffuse throughout the electrolyte. As the electrolyte becomes more basic due to the production of OH −, less Cl 2 emerges from the solution as it begins to disproportionate to form chloride and hypochlorite ions at the anode:
The cooling and condensing of the distillation tower overhead is provided partially by exchanging heat with the incoming crude oil and partially by either an air-cooled or water-cooled condenser. Additional heat is removed from the distillation column by a pumparound system as shown in the diagram below.
Quizlet was founded in 2005 by Andrew Sutherland as a studying tool to aid in memorization for his French class, which he claimed to have "aced". [6] [7] [8] Quizlet's blog, written mostly by Andrew in the earlier days of the company, claims it had reached 50,000 registered users in 252 days online. [9]
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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.
The term reflux [1] [3] [4] is very widely used in industries that utilize large-scale distillation columns and fractionators such as petroleum refineries, petrochemical and chemical plants, and natural gas processing plants.