Written by Jerry Ratzlaff on . Posted in Manufacturing Engineering

Manufacturing overhead, abbreviated as MOH, is all indirect costs incured during the production process that can not be traced to the object cost.

 $$\large{ MOH = COGS - CORM - DL }$$
$$\large{ MOH }$$ = manufacturing overhead
$$\large{ COGS }$$ = cost of goods sold
$$\large{ CORM }$$ = cost of raw materials
$$\large{ DL }$$ = direct labor cost