In calculating product costs,actual direct materials and actual direct labor are charged to the work in process account;however,an estimated amount of overhead is charged to the account.Why is overhead accounted for differently than the other costs of production?

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The Answer of In calculating product costs,actual direct materials and actual direct labor are charged to the work in process account;however,an estimated amount of overhead is charged to the account.Why is overhead accounted for differently than the other costs of production?

In Calculating Product Costs,actual Direct Materials and Actual Direct Labor