"Overhead rates" category
The Content overhead rates contain around 70,000 benchmark data from the areas of materials, manufacturing, development, sales and administration for 180 countries and regions. Overhead costs mainly depend on 6 different industries (e.g. electronics, iron/steel industry) and 5 different company sizes.
Overhead rates include:
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Material Overhead Cost
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Manufacturing Overhead Cost
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Sales and Administration Overhead Cost
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Development Overhead Cost

Figure: Data Administration - "Overhead rates" category