Nonmanufacturing Overhead (Outline)

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Our Explanation of Nonmanufacturing Overhead provides examples of a manufacturer's expenses which are not considered to be costs of a product for financial reporting. However, they are operating expenses that will have to be covered by the products' selling prices.

Part 1Nonmanufacturing Overhead Costs, Financial Reporting vs. Individual Products and Customers, Methods of Allocating Nonmanufacturing Overhead Costs, Recap
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