Overhead Absorption Rates

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Base: Direct Labour Hours
Overheads ÷ Direct labour hours
1 of 6
Base: Machine hours
Overheads ÷ Machine hours
2 of 6
Base: % Direct Labour cost
(Overheads ÷ Direct wages cost) x 100
3 of 6
Base: % of Direct Material cost
(Overheads ÷ Direct wages cost) x 100
4 of 6
Base: % of Prime Cost
(Overheads ÷ Direct Materials + Direct Labour + Direct Expenses) x 100
5 of 6
Base: Production units
Overheads ÷ Units of output
6 of 6

Other cards in this set

Card 2

Front

Base: Machine hours

Back

Overheads ÷ Machine hours

Card 3

Front

Base: % Direct Labour cost

Back

Preview of the front of card 3

Card 4

Front

Base: % of Direct Material cost

Back

Preview of the front of card 4

Card 5

Front

Base: % of Prime Cost

Back

Preview of the front of card 5
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