List of Manufacturing Overheads

Manufacturing overheads are all those expenses which are incurred while production of goods. Here is the list of manufacturing overheads –

1. Consumable stores like oil and grease

2. Tools and factory stationary

3. Salary of store manager, storekeeper, supervisors, sweepers etc…

4. Rent, municipal taxes and telephone charges related to factory

5. Power, fuel, lighting and heating

6. Repairs and maintenance

7. Depreciation on plant and machinery

8. Contribution of provident fund of employers of the factory

9. Drawing office salaries (drawing office is where the maps or design related to plants and site is made)

10. Insurance of factory building

More items can be added to above the list depending on the industry in which company operates.

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