Manufacturing overhead formula

Manufacturing overhead formula is as follows:

Manufacturing overhead allocation rate = total manufacturing overhead / total workshop product production hours.

One, the proportion of production workers

Allocation of manufacturing costs in accordance with the proportion of the actual number of hours of production workers used in various products. Calculation formula is as follows: manufacturing overhead allocation rate = total manufacturing overhead / total workshop product production hours; a product should be allocated manufacturing overhead = the product production hours * manufacturing overhead allocation rate.

Second, the proportion of production workers' wages method

According to the cost of various products included in the proportion of the actual wages of production workers to allocate manufacturing costs. Calculation formula is as follows: manufacturing costs allocation rate = total manufacturing costs ÷ total wages of production workers of various products; a product should be borne by the manufacturing costs = the number of production workers wages × manufacturing costs allocation rate.

Three, product standard production ratio method

Product standard production ratio method is the standard production of various products as the allocation criteria to allocate manufacturing costs of a method. Calculation formula is as follows: manufacturing overhead allocation rate = the total amount of manufacturing overhead should be allocated ÷ the sum of the standard production of various products; a product allocation of manufacturing overhead = the standard production of the product × manufacturing overhead allocation rate.

Four, the amount of raw materials consumed or the proportion of the cost method

That is, in accordance with the amount of raw materials consumed by various products or the proportion of the cost of the allocation of manufacturing overhead method. The formula is as follows: manufacturing overhead allocation rate = total manufacturing overhead / the number of raw materials consumed (or cost) total, the product should bear the manufacturing overhead = the number of raw materials consumed by the product (or cost) × manufacturing overhead allocation rate.