“Analisis Factory Overhead Cost Dan Direct Labor Cost Dalam Menetapkan Cost Of Goods Manufactured Pada Ukm Kube Jasmine”, SNISTEK, vol. 4, hlm. 129–135, Jan 2022, Diakses: Okt 06, 2026. Tersedia pada: https://ejournal.upbatam.ac.id/index.php/prosiding/article/view/5228