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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.
Manufacturing cost is the sum of costs of all resources consumed in the process of making a product. The manufacturing cost is classified into three categories: direct materials cost, direct labor cost and manufacturing overhead. [1] It is a factor in total delivery cost. [2]
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 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.
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Hydraulic lifters were nearly universal on cars designed in the 1980s, but some newer cars have reverted to bucket-and-shim mechanical lifters. Although these do not run as quietly and are not maintenance-free, they are cheaper. [citation needed] Nearly all modern non-hydraulic lifter arrangements are on overhead cam engines. [citation needed]
Lean systems is a systemic method for the elimination of waste ("Muda") within a manufacturing or service process. Lean also takes into account waste created through overburden ("Muri") and waste created through unevenness in work loads ("Mura"). The term lean manufacturing was coined in the book The Machine that Changed the World. [35]
His company commenced manufacturing a new knee-and-column vertical mill in 1938. This was the Bridgeport milling machine, often called a ram-type or turret-type mill because its head has sliding-ram and rotating-turret mounting. The machine became so popular that many other manufacturers created copies and variants.