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.
200 Fairfield Lane Butler Pennsylvania 16001-9808 USA. 1  127 Reviews. + 2 1-724-283-0009 Phone: +1-724-283-0009. Fax: +1-724-283-1045. 3  Photos.
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