Manufacturing overhead is defined as, costs that cannot be easily and cost effectively traced to a cost object. This includes all manufacturing costs except direct materials and direct labor. An example of manufacturing overhead to a jewelry manufacturing business may be depreciation expenses on the equipment used to construct the jewelry. An example of manufacturing overhead to a juice manufacturing business may be the salaries paid to a production supervisor, depreciation expenses, the electricity expenses accrued to operate the factory. These are some examples that fall into costs a company may incur for direct labor within the two businesses