... manufactured $385,500 Related exercise material: BE 1-8 , BE 1-1 0, BE 1-1 1, E 1-8 , E 1-9 , E 1-1 0, E 1-1 1, E 1-1 2, E 1-1 3, E 1-1 4, E 1-1 5, E 1-1 6, E 1-1 7, and Do it! 1-3 study objective Explain the difference between ... are manufacturing overhead Related exercise material: BE 1-4 , BE 1-5 , BE 1-6 , BE 1-7 , E 1-2 , E 1-3 , E 1-4 , E 1-5 , E 1-6 , E 1-7 , and Do it! 1-2 Managerial Cost Concepts Action Plan • Classify as direct ... about managerial accounting and financial accounting Financial accounting focuses on providing information to internal users Analyzing cost-volume-profit relationships is part of managerial accounting...