Manufacturing overhead consists of only indirect product costs. Some companies even refer to it as indirect overhead.. Others call manufacturing overhead by the label, factory overhead. Indirect costs cannot be easily traced to specific products or services provided. Because period costs have no relationship with products, they are never labeled as direct or indirect.
The United States averaged 1,274 tornadoes per year in the last decade. April 2011 saw the most tornadoes ever recorded for any month in the US National Weather Service's history, 875; the previous record was 542 in one month.
Although tornadoes can happen at any time of year, they are especially common during the spring and early summer. May and June are the peak months in terms of numbers of tornadoes, but April appears to be the deadliest month. Two of the all-time worst tornado disasters occurred in April.On April 3-4, 1974, 148 twisters struck 13 states, causing more than 300 deaths, and on April 27, 2011, 137 reported tornadoes swept through the south, killing nearly 300 people in six states.his area, dubbed tornado alley, extends roughly from the Rocky Mountains to the Appalachians, and from Iowa and Nebraska to the Gulf of Mexico. Tornadoes can also occur elsewhere, though, including all U.S. states, Europe, Asia, and Australia.