Overhead expenses, or business expenses not directly related to inputs to the production process, that do not increase or decrease when productivity or sales income increases or decreases. Expenses such as rent and property tax tend to remain the same, whether productivity rises or falls.
Related information about fixed overhead cost:
- What is fixed overhead cost? - BusinessDictionary.com
Definition of fixed overhead cost: Rent, insurance, office expense, etc., which does not vary as a result of output volume or sales revenue.
- Fixed Overhead Cost Variance
An explanation to give an understanding on the variable overhead cost variance with an illustration.
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Nov 2, 2010 ... For example, if the fixed overhead cost pool was $100,000 and 1,000 hours of machine time were used in the period, then the fixed overhead to ...
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There are two fixed overhead cost variances: the spending variance and the volume variance. The Fixed Overhead Spending Variance: The fixed overhead ...
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The fixed-overhead cost-allocation rate is $20.00 per machine-hour. The following fixed overhead data pertain to March. Actual Static Budget. Production 25,000 ...
- What is fixed overhead cost? - InvestorWords.com
Definition of fixed overhead cost: Overhead expenses, or business expenses not directly related to inputs to the production process, that do not increase or ...
- What Is a Fixed Overhead?
Nov 6, 2012 ... A fixed overhead cost refers to a specific type or group of business expenses. The word overhead in business is used to describe the cost of ...
- How to Develop Budgeted Fixed Overhead Cost Rates | eHow.com
How to Develop Budgeted Fixed Overhead Cost Rates. Manufacturing overhead represents all indirect costs that apply to a company's production process.