Generally anything associated with the cost of getting something to market is considered overhead
a retail
There is a variance.
what is plantwide manufacturing overhead
No. Cost would include the cost of materials. Overhead would not.
Depreciation is not a manufacturing labor rather it is manufacturing overhead as machines used in manufacturing is not part of labor rather it is part of overhead.
Fixed manufacturing overhead budget variance is?
Compute the actual and budgeted manufacturing overhead rate
what is factory overhead applied?
20
It means you have incurred more actual manufacturing overhead costs than you have applied to your products (i.e., manufacturing overhead is underapplied).
Salary of factory manager is Manufacturing overhead. and Manufacturing overhead is Product costs. So, It's not period cost.
If the estimated materials, labor or overhead costs allocated for a manufacturing order is different from the actual cost of the MO then the potential result is a Manufacturing Overhead Variance.