Manufacturing Cost / Product Cost = DM + DL + MOH Prime cost = DM + DL

= Prime Cost + MOH

= DM + Conversion Cost Manufacturing

cturing Cost = DM +Cost
DL += MOH
DM + DL + MOH

Direct cost= DM + DL BB + AD – WD = EB

Indirect Cost= MOH BB +AD –EB = WD

MIC (BB) + Purchase of Material (AD) – (DM used (WIP) + IDM used (MOH)) (WD) = MIC (EB)

WIP BB= (DM + DL + MOH ) - COGM = EB

FG (BB) + COGM – COGS = EB

Full cost = Product cost + Period cost

Contribution Margin Per Unit = Selling price – Total Variable Costs/Expenses (DM+DL+VMOH+VSE+VAE) per unit

Gross Margin Per unit (Profit) = Selling price – COGS (DM+DL+VMOH+FMOH) per unit

Total variable Cost= DM+ DL + VMOH +VSA

𝐸𝑠𝑡𝑖𝑚𝑎𝑡𝑒𝑑 𝑡𝑜𝑡𝑎𝑙 𝑚𝑎𝑛𝑢𝑓𝑎𝑐𝑡𝑢𝑟𝑖𝑛𝑔 𝑜𝑣𝑒𝑟ℎ𝑒𝑎𝑑 𝑐𝑜𝑠𝑡 𝑓𝑜𝑟 𝑡ℎ𝑒 𝑐𝑜𝑚𝑖𝑛𝑔 𝑝𝑒𝑟𝑖𝑜𝑑

Predetermined Overhead Rate =
𝐸𝑠𝑡𝑖𝑚𝑎𝑡𝑒𝑑 𝑡𝑜𝑡𝑎𝑙 𝑢𝑛𝑖𝑡𝑠 𝑖𝑛 𝑡ℎ𝑒 𝑎𝑙𝑙𝑜𝑐𝑎𝑡𝑖𝑜𝑛 𝑏𝑎𝑠𝑒 𝑓𝑜𝑟 𝑡ℎ𝑒 𝑐𝑜𝑚𝑖𝑛𝑔 𝑝𝑒𝑟𝑖𝑜𝑑

Overhead applied = POR (Based on estimate) × Actual activity