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.
The overhead rate is the ratio of the overhead cost to an allocation base, such as direct labor, equipment hours and factory space.The overhead rate based on labor hours or costs assumes that overhead costs are proportional to labor hours. Step 1.Calculate the direct labor cost.ip. 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).