For example, if the annual budget is based on a production quantity of 10,000 units and the direct labor required for each unit is three hours, the total direct labor is 10,000 x 3 or 30,000 hours. The total overhead expenditure is then divided by the total labor hours to arrive at the overhead rate.If, in the example, total overhead amounts to $120,000 a year, the overhead rate will be $120,000 divided by 30,000 hours, or $4 per hour.As each unit requires three hours of labor, the indirect cost of each unit is $4 x 3, or $12.or example, if the annual budget is based on a production quantity of 10,000 units and the direct labor required for each unit is three hours, the total direct labor is 10,000 x 3 or 30,000 hours. The total overhead expenditure is then divided by the total labor hours to arrive at the overhead rate.
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Hi Aggietol, 1  Go to the Canon Pixma MG5320 Driver & Software webpage. 2  Click the Drivers Arrow. 3  If your printer is directly connected to your PC select  MG5300 series MP Driver Ver. 4  1.00a (Windows 8/8... . 5  If it's connected through your local network select  MG5300 series Mini Master Setup (Windows 8/8 x6...