Overhead Absorption Rates 0.0 / 5 ? AccountingAbsorption CostingA2/A-levelAQA Created by: revisinglukeCreated on: 16-10-19 12:52 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
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