Along with the demand of more books, the movable printing technology was accordingly invented, which is a significant contribution made by china to the human beings. Inexpensive printed books became widely availabe in China during Song dynasty.
Tip. 1  You may also calculate the overhead rate based on direct labor hours. 2  Divide the overhead costs by the direct labor hours over the same measurement period. 3  In the example, the overhead rate is $20 for each direct labor hour ($2,000/100).ou may estimate the costs using historical data and then adjust for inflation. For example, if your plant uses an average 100 direct labor hours per day at $15 an hour and you expect a two percent inflation rate in the upcoming year, your direct labor costs are $1,530 (1.02 x 100 x $15) per day. Step 2.
To calculate the number, multiply the direct labor hourly rate by the number of direct labor hours required to complete one unit. For example, if the direct labor hourly rate is $10 and it takes five hours to complete one unit, the direct labor cost per unit is $10 multiplied by five hours, or $50.ivide $60 by 40 to get the hourly rate of $1.50. Add the $1.50 in employee payroll tax to the $10 hourly rate to get the total direct labor hourly rate of $11.50.