Shenzhen has a warm temperate climate with dry winters and hot summers. The area within 25 mi of this station is covered by oceans and seas (35%), croplands (30%), grasslands (15%), shrublands (10%), and forests (8%).he warm season lasts from May 14 to October 15 with an average daily high temperature above 85AÂ°85Ã¢. F the hottest day of the year Is july, 30 with an average high OFÂ°91a 91Ã¢ f and LOWÂ°Of. 81a 81Ã¢ f the cold Season lasts from December 14 to february 24 with an average daily HIGHÂ°Temperature. below 70a 70Ã¢ f
Divide the $40,000 costs by the 20,000 units produced to get your normal factory overhead cost of $2 per unit. If your actual direct materials are $5 per unit, the actual direct labor is $8 per unit and the normal factor overhead is $2 per unit, it costs you $15 to manufacture one unit.Since your normal costs remain fixed, any unusual price change is the result of higher direct materials or direct labor costs.or example, it takes $2 of direct materials and 4 labor hours at $10 per hour, or $40, to produce one completed unit at $42 per unit. The actual indirect costs are $1 per unit. Your total actual cost per unit is $43. If you produce 10,000 units, your actual manufacturing costs are 10,000 multiplied by $43, or $430,000.
1 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).irect labor cost depends on the number of hours worked and the average hourly rate for labor directly involved in the manufacture of products. Overhead costs are indirect costs, such as administration and quality control. The selling price must be equal to at least the total direct and overhead costs to break even.