Manufacturing Overhead Formula |
| \( MOH \;=\; COGS - CORM - DL \) |
| Symbol |
| \( MOH \) = manufacturing overhead |
| \( COGS \) = cost of goods sold |
| \( CORM \) = cost of raw materials |
| \( DL \) = direct labor cost |
Manufacturing overhead, abbreviated as MOH, is all indirect costs incured during the production process that can not be traced to the object cost.
