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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.
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.
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.
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.
A chlorate candle, or an oxygen candle, is a cylindrical chemical oxygen generator that contains a mix of sodium chlorate and iron powder, which when ignited smolders at about 600 °C (1,100 °F), producing sodium chloride, iron oxide, and oxygen at a fixed rate of about 6.5 man-hours per kilogram of the mixture.
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The temperature and composition of the azeotrope is easily predicted from the vapor pressure of the pure components, without use of Raoult's law. The azeotrope is easily broken in a distillation set-up by using a liquid–liquid separator (a decanter) to separate the two liquid layers that are condensed overhead.
Here, ethylene oxide is obtained as the overhead product, whereas the bottom product obtained is known as the glycol bleed. When ethylene oxide is scrubbed from the recycle gas with an aqueous solution, ethylene glycols (viz. mono-ethylene glycol, di-ethylene glycol and other poly-ethylene glycols) get unavoidably produced.