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).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.
1 Contact CEFCU as soon as possible at 309.633.7048 or 800.542.3328. 2  File a report with your local police department.  Contact the Federal Trade Commission (FTC). You may file a report online or call 1-877-IDTHEFT.
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