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.
Cheyenne, Wyoming averages the most hail storms in the United States per year with 10 and Tulsa, Oklahoma experiences the most severe hail storms annually. The United States leads the world with an average of over 1,000 reported tornadoes each year.