Freight can be part of your overhead, yes. However, if you can make customers or people who buy your goods and services pay for it or part of it, then you can get compensated for it. Most companies make it part of their prices and just give the customers "free" freight when it's not really free because they are being charged for it with the prices of the items, goods, or services.
No -- commission is Sales overhead cost.
Primary distribution overhead cost is also called Departmentalization of overheads. It involves apportionment and allocation of overhead costs in the service and production departments.
Abnormal spolage is part of overhead expenses, as it is viewed as a cost of running the operation, rather than a direct cost. Note that normal spoilage (uncontrolable) is part of COGS
Direct Labour + Overhead Costs
The predetermined factory overhead rate is the cost associated with all products produced by the company. This helps the company easily assign cost.
Direct Materials
Overhead cost is part of total cost and not different from total cost as formula is as follows: Total cost = material cost + labor cost + overhead cost
Indirect cost are those costs which are not directly allocated to product units as well as not directly identifiable that's why these are part of overhead cost and overhead cost is part of conversion cost.
Indirect labor is part of overhead costs and included in total product cost.
yes factory overhead is part of income statement and shown in cost of goods sold statement as a product cost.
If you are talking about "purchases," I believe you then are dealing with the "freight-in" issue, rather than the "freight-out" issue. Freight-out only applies to the seller, not the purchaser. And, yes, you should treat freight-in as part of the purchase cost.
yes
service - none merchandising - freight costs, closing inventory manufacturing - direct material, direct labor, freight cost, manufacturing overhead
I reached overhead to get the scarf off the top shelf.The cost of traveling to the training site is part of the overhead for this project.i d l
freight prepaid is the shipper pays the freight cost and freight collect is the consignee whom burdens for the cost related.
Freight out is typically classified as a selling expense. It includes the cost of shipping goods to customers and is directly related to the sales process. Cost of goods sold, on the other hand, includes the direct production costs of goods sold, such as materials, labor, and overhead expenses.
Direct labor are not part of overhead costs and shown separately while indirect labor are part of overhead costs and included in overhead cost because those labor cannot be allocated separately or identifiable separately.