Collapse of earth into underground mines, or subsidence, is a serious problem. In room-and-pillar and long-wall mines, columns of coal and other structures are used to support the ground above. Later in the mining process, they are often taken out. The mines are left to collapse.
We view overhead as two types of costs and define them as follows: Manufacturing overhead (also referred to as factory overhead, factory burden, and manufacturing support costs) refers to indirect factory-related costs that are incurred when a product is manufactured.
These costs include direct materials, direct labor, and applied manufacturing overhead. A method used in a process costing system to measure the production output during a period. Equivalent units of production essentially measures the work done by the center or department in terms of units of output. Budgeted manufacturing overhead costs that are used to establish the predetermined overhead rate.