1 Preheat oven to 400 degrees F (200 degrees C). 2  Unroll the pie crusts, and cut 2 6-inch rounds from the dough; cut the remaining dough into 1/8-inch strips for a lattice crust. 3  Fit the rounds into 2 5-inch mini pie dishes. Unroll the pie crusts, and cut 2 6-inch rounds from the dough; cut the remaining dough into 1/8-inch strips for a lattice crust. 2  Fit the rounds into 2 5-inch mini pie dishes. 3  In a bowl, stir together the cherries, tapioca, sugar, and almond extract; let the filling stand for 5 minutes to soften the tapioca.
In most companies, the ratio of direct labor to indirect labor is about 3 to 1. The better companies get closer to 4 to 1. In most companies direct labor spends about 70% of its time actually working on making the product, with the rest spent on meetings, downtime, waiting for parts, paid breaks, and other things that do not create value.
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). Divide the overhead costs by the direct labor hours over the same measurement period. 2  In the example, the overhead rate is $20 for each direct labor hour ($2,000/100).