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.
1 NWS's count of 326 tornadoes occurred during the month of May 2011. There were 178 fatalities in May (158 of those in the Joplin EF-5 tornado alone).  The record number of tornadoes during the month of May was 542 tornadoes set in May 2003.