Baking the mini pie. Mini pies bake faster than a standard pie. They will cook in 25 to 35 minutes. Place the pie in a 400 degree oven for 15 minutes and then turn it down to 375 or 350 to complete the baking.Now you know what it takes to bake mini pies.ini pies bake faster than a standard pie. They will cook in 25 to 35 minutes. Place the pie in a 400 degree oven for 15 minutes and then turn it down to 375 or 350 to complete the baking. Now you know what it takes to bake mini pies.
Direct labor cost is a part of wage-bill or payroll that can be specifically and consistently assigned to or associated with the manufacture of a product, a particular work order, or provision of a service.irect labor cost is a part of wage-bill or payroll that can be specifically and consistently assigned to or associated with the manufacture of a product, a particular work order, or provision of a service.
Predetermined overhead rate is estimated overhead divided by estimated activity. The example states that estimated activity is 200,000 direct labor hours. $1,250,000 / 200,000 direct labor hours = $6.25 per direct labor hour (donât forget to label your numbers) Applying the predetermined overhead rate to jobs. Alright, so we have a rate. Now what? We must apply the rate to our jobs. The rate from our example above is $6.25 per direct labor hour. How do we apply this to our jobs? Based on the direct labor hours worked on the job. For each direct labor hour worked, we will add $6.25 of overhead to the job. Applied overhead is overhead added to a job by taking the predetermined overhead rate multiplied by the actual activity. Applied overhead is added to direct materials and direct labor to calculate total job cost. Total Job Cost = Direct Materials + Direct Labor + Applied Overhead. Every time a job is completed, overhead is applied to the job. The total cost of all the jobs completed over the course of the year is cost of goods sold. Example #2