Harahap B, Effendi S. Analisis Factory Overhead Cost Dan Direct Labor Cost Dalam Menetapkan Cost Of Goods Manufactured Pada Ukm Kube Jasmine. SNISTEK [Internet]. 2022Jan.21 [cited 2024Nov.24];4:129-35. Available from: https://forum.upbatam.ac.id/index.php/prosiding/article/view/5228