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.
The computer-based College Level Examination Program, also known as CLEP, exams are available at computer-based test centers, including University of Maryland University College National Testing Centers. See a list of UMUC test centers and tests offered at each location. University of Maryland College Park offers CBT CLEP examinations. The test center is located in the Shoemaker Building and offers tests Monday through Saturday. Additional information is available by calling 301-314-7688. The UMUC score recovery code number is 5804.