🏭 Manufacturing Costing
Factory Overhead Cost Calculator
Calculate total factory overhead, overhead rate, and cost per unit.
Direct Labor Hours
hrs
Total direct labor hours for the period
Machine Hours
hrs
Total machine hours used
Units Produced
units
Total units produced in the period
💰 Overhead Cost Categories Add cost
Indirect Labor
$
Supervisors, maintenance, quality control, etc.
Factory Utilities
$
Electricity, water, gas, heating, etc.
Factory Rent
$
Factory building rent or lease cost
Depreciation
$
Depreciation of factory equipment and buildings
📋 Additional Overhead Costs
Insurance, maintenance, supplies, etc.
Overhead 0%
Total Overhead
$0.00
total factory overhead
Overhead Rate (per DLH) $0.00
Overhead Rate (per MH) $0.00
Overhead per Unit $0.00
Cost Categories 0

📊 Overhead Breakdown

Cost Category Amount % of Total

How the formula works

Total Overhead = Σ(All Overhead Costs)  |  Rate = Total Overhead ÷ Activity Base
  • Total Factory Overhead = Sum of all indirect manufacturing costs
  • Overhead Rate (DLH) = Total Overhead ÷ Direct Labor Hours
  • Overhead Rate (MH) = Total Overhead ÷ Machine Hours
  • Overhead per Unit = Total Overhead ÷ Units Produced
  • Overhead costs include indirect labor, utilities, rent, depreciation, and other factory costs