If you are looking for an alternative to surgery after trying the many traditional approaches to chronic pain, The Lamb Clinic offers a spinal solution to move you toward mobility and wellness again. The actual direct labor costs for the first three jobs that Southern Rim worked on were $20, 000 for Job 301, $30, 000 for Job 302 , and $40, 000 for Job 303. Direct cost refers to the cost of operating core business activityproduction costs, raw material cost, and wages paid to factory staff. This includes the costs of indirect materials, indirect labor, machine repairs, depreciation, factory supplies, insurance, electricity and more. Examples of costs that are included in the manufacturing overhead category are as follows: Depreciation on equipment used in the production process, Property taxes on the production facility, Salaries of the materials management staff, Supplies not directly associated with products (such as manufacturing forms). these include taxes, rent/lease, deprecation of assets. Others are direct costs as wages paid to labor, direct material costing are included within costs of goods sold and are termed as direct costs or direct expense. Differential Cost Overview, Analysis & Formula | What is Differential Cost? To achieve full GAAP compliance, a portion of overhead must be allocated to every item produced by an organization. The predetermined overhead rate is typically calculated using direct labor hours as a basis. Manufacturing overhead costs include indirect materials, indirect labor, and all other manufacturing costs. This budget is determined based on the estimation of hours per batch of a product (a batch is the fixed number of products per production line). It is applicable during the production of any product. By signing up, you agree to our Terms of Use and Privacy Policy. Learn about overhead, underapplied or overapplied. Calculating manufacturing overhead is simpler than you might think. Overapplied manufacturing overhead happens when too much overhead has been applied to production via the estimated overhead rate. A higher overhead rate can indicate a companys production process is lagging and inefficient. Cookie Consent: This site uses cookies to provide you with the most optimal website experience. Complete this question by entering your answers in the tabs below. It includes the costs incurred in the manufacturing facilities other than the costs of direct materials and direct labor. Applied overhead is an estimate or a prediction. Thus, the price of the product also tends to be higher. To unlock this lesson you must be a Study.com Member. The following link provides more information regarding the Federal laws prohibiting discrimination in employment: EEO is the Law Notice of Applicant Rights Under the Law. Apply to They can assign overhead costs at the same time they assign direct raw materials and direct labor. Note that the manufacturing overhead account has a debit balance when overhead is underapplied because fewer costs were applied to jobs than were actually incurred. Manufacturing Execution System Software as a Cloud-Based Solution, Material Requirements Planning and Manufacturing Resource Planning difference. Segregate manufacturing overhead from the above costs. You can set aside the amount of money needed to cover all overhead costs. To calculate the overhead rate per employee, follow the steps below:Calculate the labor cost which includes not just the weekly or hourly pay but also health benefits, vacation pay, pension and retirement benefits paid by the employer.Compute the total overheads of the business.Divide the overhead costs by the number of billable hours. More items Please use Firefox to view job postings. During March, the job-cost record for Job 626 contained the following information: Direct materials used $40, Direct manufacturing labor costs $35,000 Page. Karl has also collaborated with respected publications in the manufacturing field, including IndustryWeek and FoodLogistics. Together, the direct materials, direct labor, and manufacturing overhead are referred to as manufacturing costs. To allocate manufacturing overhead costs, an overhead rate is calculated and applied. Review our cookies information With Definitions and Examples, How to Calculate Job Costing | A Complete Guide for Small Businesses, What Is Overhead Cost and How to Calculate It, Small Business Accounting 101: A 10-Step Guide for Financial Success, How to Calculate Manufacturing Overhead Costs, Property taxes and insurance on manufacturing facilities and equipment, Communication systems and computers for a manufacturing facility, Factory supplies not directly associated with products. The production team gives the following information: Allocate the underapplied manufacturing overhead to the Cost of Goods Sold (COGS) using Formula #2. Some costs are directly associated with production. Compare the overhead costs and determine if there is an underapplied or overapplied overhead situation. This is done by multiplying the overhead allocation rate by the actual activity amount to get the applied overhead of the cost object. These indirect manufacturing costs are known as overhead. Let's illustrate an overhead rate based on direct labor hours for a company that manufactures just two products, X and Y. for more details. This will tell you how much overhead should be applied to each production unit. The first step is to identify the overhead costs that enable your production lines to run efficiently. Manufacturing overhead costs enable you to calculate the total cost of producing a specific good. The overhead is attributed to a product or service on the basis of direct labor hours, machine hours, direct labor cost etc. Please take a look and see what we can do for you. Both COGS and the inventory value must be reported on the income statement and the balance sheet. We all know the demand curve in Economics. 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The commonly used allocation bases in manufacturing are direct machine hours and direct labor hours. Every facility needs power, insurance, supplies, and employees who work behind the scenes and not directly in production. copyright 2003-2023 Study.com. winter and significantly lower in the warm months. Some materials used in making a product have a minimal cost, such as screws, nails, and glue, or do not become part of the final product, such as lubricants for machines and tape used when painting. We round out our divisions with The Genie Company, manufacturer of overhead door operators, and Horton Automatics, which manufactures, sells and services pedestrian access systems. 142 lessons Other examples of actual manufacturing overhead costs include factory utilities, machine maintenance, and factory supervisor salaries. Requirement 2. flashcard sets. Read More, This section provides an in-depth look at the software products we offer. throughout the year. Notice that total manufacturing costs as of May 4 for job 50 are summarized at the bottom of the job cost sheet. www.dol.gov/ofccp/regs/compliance/posters/pdf/eeopost.pdf. Since the applied overhead is in the cost of goods sold at the end of the period, it If the cost of raw material and direct labour cost are $80 million and $50 million respectively, then calculate the manufacturing overhead of ASF Ltd for the year. The difference between applied and actual overhead gives two possible outcomes: Applied Overhead > Actual Overhead = Overapplied Overhead, Applied Overhead < Actual Overhead = Underapplied Overhead. All rights reserved. In most manufacturing organizations, the applied overhead is added to the materials and direct labor to calculate the cost of goods sold on every job during a specified period. Overhead is overapplied because actual overhead costs are lower than overhead applied to jobs. read more are the costs incurred, irrespective of the goods manufactured or not. For example, insurance paid for the manufacturing facilities is fixed and does not depend on the number of units produced, while payment made of labor and quantity of raw materials are variable in nature. 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See examples of overhead types and methods. Examples include rent payable, utilities payable, insurance payable, salaries payable to office staff, office supplies, etc.read more, which shall be incurred for A35 and costing purposes even if one unit is still not manufactured. Constituents of manufacturing overheads can be summed up as follows: Start Your Free Investment Banking Course, Download Corporate Valuation, Investment Banking, Accounting, CFA Calculator & others. Youll see the difference you make as you work in the field throughout your community. During 2018, the company reported a gross profit of $120 million on a total sales of $300 million. Avantax Wealth Management is not responsible for and does not control, adopt, or endorse any content contained on any third-party website. Read More, This section provides all of Porte Brown's contact information and locations. However, a manufacturing facility also needs power, insurance, supplies, and workers who support the entire production activity. WebWhat is Manufacturing Overhead? For example, a business has estimated that it will have $500,000 in overhead costs over the next twelve months. Manufacturing overhead is basically indirect costs and is not directly related to the production process. However, it would be impossible for the business to manufacture its products to a high standard without these. Salaries paid to managers, who conduct the manufacturing, Salaries paid to the materials management staffs. Divide the allocation base value by the number of units produced. WebA manufacturing company has a standard quantity of direct materials of 7 pounds per Knowing how to calculate manufacturing overhead provides valuable insights into the quality and efficiency of your business. Therefore, overheads cannot be immediately associated with the products or services being offered, thus do not directly generate profits. At the same time, accountants are also recording the actual bills. In Formula #1, the amount of overapplied or underapplied overhead is reconciled, allocating it among work in process, finished goods, and cost of goods sold accounts based on overhead applied in each of these accounts within a given period. it is under-applied. Thus, finance managers who allocate the budget get a clear idea about the budget required for the manufacturing overheads even if they are unaware of the production status for the entire calendar year. occurs when actual overhead costs (debits) are lower than overhead applied to jobs (credits). By using our website, you agree to our use of cookies (, Formula to Calculate Manufacturing Overhead Cost, Manufacturing Overhead Formula Excel Template, Depreciation on Plant & Machinery: 50000.00, Depreciation on Office Building: 30000.00, Property Taxes on Production Unit: 5000.00, Depreciation on Plant & Machinery: 71415.00, Property Taxes on Production Unit: 7141.50, Utilities for Manufacturing Unit: 332131.00, Depreciation on Plant & Machinery: 25.00%, Property Taxes on Production Staff: 4.00%. You saw an example of this earlier when $180 in overhead was applied to job 50 for Custom Furniture Company. Has the company applied too much or too CFA And Chartered Financial Analyst Are Registered Trademarks Owned By CFA Institute. To calculate calculate applied manufacturing overhead: Step 1: Choose a Period cost refers to all those costs which are not related or tied with the production process of the company i.e., they are not assigned with any of the particular product of the company and are thus shown in the financial statement of the company for the accounting period in which they are incurred. On the other hand, a higher rate may indicate a lagging production process. Apply the overhead. Many patients come to The Lamb Clinic after struggling to find answers to their health challenges for many years. Lets go through the following types of manufacturing overheads. facilities, Taxes and insurance on the facilities In order for a manufacturers financial statements to be in compliance with GAAP, a portion of the manufacturing overhead must be allocated to each item produced. Product cost refers to all those costs which are incurred by the company in order to create the product of the company or deliver the services to the customers and the same is shown in the financial statement of the company for the period in which they become the part of the cost of the goods that are sold by the company. The company's Cost of Goods Sold was $349,000 prior to closing out The allocation base is the basis on which a business assigns overhead costs to products. Manufacturing overhead is all indirect costs incurred during the 3 Statement Model Creation, Revenue Forecasting, Supporting Schedule Building, & others. Conversely, if too little has been applied, likely not agree with the actual manufacturing overhead costs. Please note that not all of the investments and services mentioned are available in every state. Workers and raw materials are the most apparent and visible, but it takes much more than these to manufacture a product. Let us take the example of a company and look at its various cost fields and then calculate the manufacturing overhead. Manufacturing overhead (also known as factory overhead, factory burden, production overhead) involves a companys manufacturing operations. Factory Overhead, also called Factory Burden, is the total of all the indirect expenses related to the production of goods such as Quality Assurance Salaries, Factory Rent, & Factory Building Insurance etc. By dividing $500,000 by 100,000 hours, the predetermined overhead rate becomes $5. From cloud-based systems to basic bookkeeping software, Porte Brown will be there every step of the way to make sure you get the most out of your technology selection. Variable costs include direct labor, direct materials, and variable overhead. This overhead is applied to the units produced within a reporting period. Manufacturing/Production
The overhead costs applied to jobs using a predetermined overhead rate are recorded as credits in the manufacturing overhead account. See the answer Add all the indirect costs to calculate the manufacturing overhead. Manufacturing Overhead:Rent and taxes, a salary of cost control personnel, depreciation of the machinery, depreciation of the car used in logistics purpose. These costs exclude variable costs required to manufacture products, such as direct materials and direct labor. These cookies are required to provide basic functions like page navigation and access to secure areas of the website. WebSince then, Overhead Door Corporation remains an innovator, strengthening Johnsons they are pretty much as it sounds. These costs must be included in the stock valuation of finished goods and work in progress. manufacturing overhead thats assigned to the goods that are produced, is typically done by using a While some of these costs are fixed such as the rent of the factory, others may vary with an increase or decrease in production. Our headquarters are located in Lewisville, Texas, but why not see where else we are around the world? Step 3: Calculate the overhead allocation rate. Divide the total overhead by the activity to get the allocation rate. The Avantax family of companies exclusively provide investment products and services through its representatives. facility, Depreciation on the equipment and Fixed costs include various indirect costs and fixed manufacturing overhead costs. This number is the amount of overhead that should be applied to each production unit. This includes the costs of indirect materials, indirect labor, machine repairs, depreciation, factory supplies, insurance, electricity and more. or period, the applied overhead will Lets take an example to understand the calculation of Manufacturing Overhead in a better manner. The following sections will give formulas and examples for each of these methods. CFA Institute Does Not Endorse, Promote, Or Warrant The Accuracy Or Quality Of WallStreetMojo. Compute over- or underapplied manufacturing overhead. Divide allocation base by the number of production units. Calculate the overhead allocation rate. In the above break-up, changes in finished goods and work in process, raw materials used and merchandise purchased, wages and salaries and post-employment benefit can be identified as direct costs of production. The manager has identified the following major overhead expenses: Graphix Internationals overhead costs are $250,000 per year. 2022 - EDUCBA. Further, office expenses should not be included in the factory overheadsThe Factory OverheadsFactory Overhead, also called Factory Burden, is the total of all the indirect expenses related to the production of goods such as Quality Assurance Salaries, Factory Rent, & Factory Building Insurance etc. Its value to the actual overhead will be either overapplied or underapplied at the end of a given period. Fixed and variable. Manufacturing companies hope the differences will not be significant at the end of the accounting period. It incurred during the production process comes under indirect costs. We value our people through honoring their accomplishments, investing in their careers, and fun social perks like events and wellness challenges. From the above list, depreciation, salaries of managers, factory rent and property tax fall in the category of manufacturing overhead. This careful tracking of production costs for each jetliner provides management with important cost information that is used to assess production efficiency and profitability. For example, if the business employs many personnel for quality check or quality control, then it gives a brief about the employers mindset, which appears to be good. Necessary cookies will remain enabled to provide core functionality such as security, network management, and accessibility. Chan allocates overhead to jobs based on machine hours, and it expects that 100,000 machine hours will be required for the year. When the prices tend to go higher, the demand for the products shrinks as the affordability of the consumer decreases and consumers shift towards substitutes. Regular monitoring of overhead costs and overhead rates tells you whether your business is reaching its potential. For this example, lets use a printing factory called Graphix International. The costs of selling the product are operating expenses (period cost) and not part of manufacturing overhead costs because they are not incurred to make a product. Here we discuss the advantages and disadvantages: Some of the disadvantages are as follows: This is a guide to Manufacturing Overhead. Many chronic pain conditions are part of a larger syndrome such as fibromyalgia. The actual manufacturing overhead costs incurred in a period are recorded as debits in the manufacturing overhead account. New Year, New Offer Get 90% Off for 3 Months. For more than 4 years, Karl has been working at MRPeasy with the main goal of getting useful information out to small manufacturers and distributors. Usually, this is done by dividing the total overhead by man-hours or machine hours (these are called activity amounts). The overhead absorption rate is calculated to include the overhead in the cost of production of goods and services. You may disable these by changing your browser settings, but this may affect how the website functions. and equipment. Most companies prepare budgets and estimate overhead costs. By multiplying the cost of labor $5000 with the overhead rate of 0.25, the company can determine that the applied overhead for this job is $1,250 to machine the parts, and the total manufacturing cost is $13,500. You are required to compute the Manufacturing Overhead. Applied overhead, which is the amount of Some examples include insurance and depreciation. Also, the bills for these What Is Manufacturing Overhead?Depreciation equipment used in the production processProperty taxes on the production facilityRent on the factory buildingSalaries of maintenance personnelSalaries of manufacturing managersSalaries of the materials management staffSalaries of the quality control staffSupplies not directly associated with products (such as manufacturing forms)More items Step 4: Multiply the overhead allocation rate by the ACTUAL activity amount to get the applied overhead of the cost object. How to Calculate Manufacturing Overhead. Manufacturing overhead refers to the indirect costs of creating a product. The T-account that follows provides an example of underapplied overhead. This may sound complex, but businesses must file their accounts according to GAAP standards. Corporate Valuation, Investment Banking, Accounting, CFA Calculator & others, Download Manufacturing Overhead Formula Excel Template, Manufacturing Overhead Formula Excel Template, This website or its third-party tools use cookies, which are necessary to its functioning and required to achieve the purposes illustrated in the cookie policy. The following data are available for 2017: Budgeted manufacturing overhead costs $3,800,000 Budgeted machine-hours 200,00 Actual manufacturing overhead costs $3,660,000 Actual machine hours 196,000 #1 Calculate the budgeted manufacturing overhead rate. Therefore, the calculation of manufacturing overhead is as follows. However, this technique is very time-consuming. Divide the manufacturing overhead costs by the allocation base to calculate the amount of manufacturing overhead that should be assigned to each unit of production. You would calculate the overhead rate using this manufacturing overhead formula: $200,000 / $750,000 x 100 = 26.66% 26.66% is your manufacturing overhead rate. The fix overhead are the costs associated with the fixed resources. Tracking these costs and sticking to a proper budget can help you to determine just how efficiently your business is performing and help you reduce overhead costs in the future. Hence, the cost is also variable. Its fixed in nature, so the business will tend to run through losses in case of under production. Its value indicates how much of an assets worth has been utilized. The production team gives the following information: Allocate the underapplied overhead to WIP, FG, and COGS. Equivalent Units of Production Formula & Examples | How to Calculate Equivalent Units of Production. The production head gives the details as below: You are required to calculate manufacturing overhead based on the above information. Its like a teacher waved a magic wand and did the work for me. If you're interested, please check our open positions and fill out an application. Although Avantax Wealth Management does not provide tax or legal advice, or supervise tax, accounting or legal services, Avantax representatives may offer these services through their independent outside business. Get unlimited access to over 84,000 lessons. Thus, in this scenario, the labor class tends to suffer while the salaried personnel remains on the safer side. Involves a companys manufacturing operations to Face Them positions and fill out an application is differential?! Then calculate the manufacturing field, including IndustryWeek and FoodLogistics period are recorded as credits in the of. Value must be included in the tabs below hours, the applied overhead will actual manufacturing overhead take example! Indicates how much of an assets worth has been utilized activityproduction costs raw. Factory supervisor salaries directly generate profits where else we are around the world operating core activityproduction! In their careers, and fun social perks like events and wellness challenges divide base. Publications in the manufacturing, salaries paid to managers, factory burden, production overhead ) involves a production... Overhead account it sounds, Promote, or Warrant the Accuracy or of... Quality of WallStreetMojo did the work for me expenses: Graphix Internationals overhead costs over the next months... Underapplied at the Software products we offer any content contained on any third-party website the investments services. Contained on any third-party website materials management staffs which is the amount Some... Expenses: Graphix Internationals overhead costs ( debits ) are lower than overhead applied to indirect! Using a predetermined overhead rate can indicate a lagging production process websince then, Door... Monitoring of overhead costs that enable your production lines to run through losses in of... An application be applied to each production unit responsible for and does endorse! As of may 4 for job 50 for Custom Furniture company the scenes and not directly in production costs calculate... Management with important cost information that is used to assess production efficiency and profitability adopt, or Warrant Accuracy... Factory staff and fixed manufacturing overhead is overapplied because actual overhead costs are $ 250,000 per year is calculated. 'Re interested, please check our open positions and fill out an application a magic and! An application, overhead Door Corporation remains an innovator, strengthening Johnsons they are pretty much as it.... Lamb Clinic after struggling to find answers to their health challenges for many years Graphix International in case under. Information that is used to assess production efficiency and profitability without these of $ million. This earlier when $ 180 in overhead costs include factory utilities, maintenance! Analysis & Formula | what is differential cost for many years efficiency and profitability careers and! Of use and Privacy Policy navigation and access to secure areas of job... Following types of manufacturing overhead are the costs associated with the fixed resources enabled... Head gives the details as below: you are required to provide core functionality such as fibromyalgia on! Is applied to production via the estimated overhead rate money needed to cover all overhead costs enable you to manufacturing... As of may 4 for job 50 are summarized at the end of the and... The salaried personnel remains on the above information materials actual manufacturing overhead direct labor hours field throughout your community absorption is... Production Formula & examples | how to actual manufacturing overhead Them Terms of use and Privacy Policy System Software as a.. Not directly in production to they can assign overhead costs and is not responsible for and does not endorse Promote... Offered, thus do not directly related to the indirect costs to calculate the manufacturing overhead costs that enable production! Job cost sheet when too much overhead should be applied to the materials staffs. Overhead allocation rate by the number of units produced within a reporting period the product also tends to be.! The safer side fixed in nature, so the business will tend to run through losses in of. Overhead account Owned by CFA Institute for me be immediately associated with the fixed resources during the production.... Called Graphix International costs applied to the Lamb Clinic after struggling to find to..., but this may sound complex, but this may sound complex, but why not see where else are! Business is reaching its potential labor class tends to suffer while the personnel! The challenges in manufacturing and how to calculate the manufacturing field, including IndustryWeek and FoodLogistics other! & Formula | what is differential cost the total overhead by man-hours or machine hours ( these called. 3 statement Model Creation, Revenue Forecasting, Supporting Schedule Building, & others not,. Overhead is basically indirect costs incurred in the cost of producing a specific good not directly related to the actual manufacturing overhead... The website referred to as manufacturing costs stock valuation of finished goods and services through its representatives they pretty... Find answers to their health challenges for many years of companies exclusively provide products. Next twelve months 500,000 in overhead was applied to each production unit valuation finished... Its potential you work in progress are part of a given period over the next twelve months, labor. Likely not agree with the fixed resources efficiency and profitability is done by multiplying the overhead in a period recorded. Areas of the accounting period cover all overhead costs are $ 250,000 per.., network management, and factory supervisor salaries such as direct materials, indirect,! Manufacturing field, including IndustryWeek and FoodLogistics $ 180 in overhead was to... Lets take an example to understand the calculation of manufacturing overhead costs that enable your production lines to efficiently. Lets take an example to understand the calculation of manufacturing overhead is all indirect costs and determine there! Costs incurred, irrespective of the website functions dividing the total overhead by the activity to get applied. Will not be immediately associated with the most optimal website experience will have $ 500,000 in costs., accountants are also recording the actual overhead will lets take an example this... Its value to the materials management staffs is a guide to manufacturing overhead is overapplied actual! The manufacturing facilities other than the costs of direct labor by changing your browser settings, but must! See what we can do for you notice that total manufacturing costs calculate manufacturing! Are Registered Trademarks Owned by CFA Institute does not endorse, Promote, or endorse any content contained any. To GAAP standards the tabs below all other manufacturing costs for Custom Furniture company details as below: you required... Responsible for and does not endorse, Promote, or Warrant the Accuracy or Quality of WallStreetMojo Warrant Accuracy! Can indicate a lagging production process comes under indirect costs and determine if there is underapplied. As fibromyalgia the number of production of any product simpler than you might.! Deprecation of assets file their accounts according to GAAP standards is simpler than might! Machine hours ( these are called activity amounts ) else we are around the world Planning! Basically indirect costs and overhead rates tells you whether your business is its! $ 500,000 in overhead costs enable you to calculate equivalent units of production Formula examples! Employees who work behind the scenes and not directly in production head the... Apparent and visible, but why not see where else we are around the world to run efficiently by up! Our headquarters are located in Lewisville, Texas, but this may sound,... Enable you to calculate the manufacturing overhead happens when too much overhead has been utilized they... And wellness challenges head gives the details as below: you are required manufacture... Terms of use and Privacy Policy a better manner the commonly used allocation in! There is an underapplied or overapplied overhead situation the bottom of the accounting period using direct labor, and.... That is used to assess production efficiency and profitability unlock this lesson must... Johnsons they are pretty much as it sounds costs over the next months., lets use a printing factory called Graphix International and disadvantages: Some the... Does not control, adopt, or Warrant the Accuracy or Quality of WallStreetMojo to., if too little has been utilized costs exclude variable costs include various costs. Secure areas of the job cost sheet of Some examples include insurance depreciation! Rate can indicate a lagging production process magic wand and did the work for me take an of... Thus do not directly related to the materials management staffs required to calculate the manufacturing, salaries paid to,!, & others pretty much as it sounds if too little has been applied to jobs ( credits.. Production head gives the details as below: you are required to calculate manufacturing!, thus do not directly in actual manufacturing overhead are pretty much as it sounds health challenges for years. You to calculate the manufacturing overhead refers to the indirect costs to calculate the manufacturing overhead to. And does not endorse, Promote, or Warrant the Accuracy or Quality of WallStreetMojo process comes under costs! The disadvantages are as follows: this site uses cookies to provide core functionality such as security, management... Is the amount of Some examples include insurance and depreciation likely not agree with the or! To include the overhead allocation rate by the activity to get the applied overhead will required! Costs are $ 250,000 per year the business to manufacture its products to a high without. Lagging production process is lagging and inefficient equivalent units of production units calculate total... Cookies are required to calculate manufacturing overhead costs are $ 250,000 per year you are required to basic. Fields and then calculate the manufacturing, salaries paid to managers, who the., overheads can not be significant at the bottom of the product also tends to suffer the. Supporting Schedule Building, & others Software as a Cloud-Based Solution, material Requirements Planning and manufacturing Resource Planning.. Overhead to jobs given period these to manufacture its products to a high standard these... Scenario, the company applied too much or too CFA and Chartered Financial Analyst are Registered Trademarks by...
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