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Component Of Factory Component Of Factory Overhead Overhead What things can come under What things can come under this head this head Indirect Material Indirect Material + + Indirect Labor Indirect Labor + Others Indirect Cost Others Indirect Cost = = Factory Overhead Factory Overhead Indirect Material Indirect Material Factory Supplies Factory Supplies Lubricants and fuel Lubricants and fuel Indirect Labor Indirect Labor Supervision (factory supervisor Supervision (factory supervisor salaries) salaries) Superintendence (Salary) Superintendence (Salary) Inspection team Salary Inspection team Salary Salaries of factory clerks Salaries of factory clerks Defective work salary Defective work salary Experimental Work Experimental Work Other Indirect Cost Other Indirect Cost Rent Rent Insurance Fire Insurance Fire Property Tax on factory Building Property Tax on factory Building Depreciation of Plant and machinery Depreciation of Plant and machinery Maintenance and Repairs (Factory Maintenance and Repairs (Factory machinery, factory Building) machinery, factory Building) Power (factory) Power (factory) Heat and Light of Factory Heat and Light of Factory Employer Payroll Employer Payroll Factory Taxes Factory Taxes Miscellaneous Factory overhead Miscellaneous Factory overhead Small Tools Small Tools

Components Of Factory Overhead

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Components of Factory Overhead

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Page 1: Components Of Factory Overhead

Component Of Factory OverheadComponent Of Factory Overhead

What things can come under this What things can come under this headhead

Indirect MaterialIndirect Material

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Indirect Labor Indirect Labor

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Others Indirect CostOthers Indirect Cost

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Factory OverheadFactory Overhead

Indirect MaterialIndirect MaterialFactory SuppliesFactory SuppliesLubricants and fuelLubricants and fuel

Indirect LaborIndirect LaborSupervision (factory supervisor salaries)Supervision (factory supervisor salaries)Superintendence (Salary)Superintendence (Salary)Inspection team SalaryInspection team SalarySalaries of factory clerksSalaries of factory clerksDefective work salaryDefective work salaryExperimental WorkExperimental Work

Other Indirect CostOther Indirect CostRentRentInsurance FireInsurance FireProperty Tax on factory BuildingProperty Tax on factory BuildingDepreciation of Plant and machineryDepreciation of Plant and machineryMaintenance and Repairs (Factory Maintenance and Repairs (Factory machinery, factory Building)machinery, factory Building)Power (factory)Power (factory)Heat and Light of FactoryHeat and Light of FactoryEmployer PayrollEmployer PayrollFactory TaxesFactory TaxesMiscellaneous Factory overhead Miscellaneous Factory overhead Small ToolsSmall Tools