Analisis Factory Overhead Cost Dan Direct Labor Cost Dalam Menetapkan Cost Of Goods Manufactured Pada Ukm Kube Jasmine. SNISTEK [Internet]. 2022 Jan. 21 [cited 2026 Oct. 6];4:129-35. Available from: https://ejournal.upbatam.ac.id/index.php/prosiding/article/view/5228