THE IMPACT OF FACTORY OVERHEAD COST ALLOCATION ON PRODUCTION COST AND PRICING DECISIONS: EVIDENCE FROM AN INDONESIAN CULINARY SME. (2026). Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung, 4(1), 15-27. https://doi.org/10.36563/jamanta_unita.v4i1.1106 (Original work published 2024)