Applied Overhead Calculator calculator can be used to calculate the applied overhead based on direct labor hours and an overhead rate.
Learn how to use the Applied Overhead Calculator calculator and its working principles
Applied overhead is the portion of manufacturing overhead that is allocated to a product or job based on a predetermined overhead rate. It is calculated by multiplying the direct labor hours by the overhead rate.
If a company has 100 direct labor hours and an overhead rate of $20 per hour, the applied overhead would be:
Applied Overhead = 100 hours × $20/hour = $2,000