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.
The time of year is a big factor of the intensity and frequency of tornadoes. On average, in the United States as a whole, the month with the most tornadoes is May, followed by the months June, April, and July. There is no tornado season though, as tornadoes, including violent tornadoes and major outbreaks, can and do occur anywhere at any time of year if favorable conditions develop. Major tornado outbreaks have occurred in every month of the year.