Calculation formula of wage ratio method for production workers

The calculation formula is as follows:

1. Calculate the distribution rate of manufacturing cost, that is, the total manufacturing cost is divided by the total wages of the production workers of each product and then multiplied by 100%. In this way, a proportion can be obtained, which indicates the proportion of manufacturing expenses to the wages of production workers.

2, according to the wages of production workers and the distribution rate of manufacturing costs of a product, calculate the manufacturing costs of the product should be distributed. The specific calculation method is to multiply the wages of the production workers of this product by the distribution rate of manufacturing expenses to get the manufacturing expenses that should be distributed.