Tips You may also calculate the overhead rate based on direct labor hours. Divide the overhead costs by the direct labor hours over the same measurement period.

How to Calculate Unit Manufacturing Costs Using Direct Labor Hours. Labor can account for the largest expense of manufacturing products. You should always keep track of your labor cost per unit to ...

How to calculate direct labor rates The first step in calculating the direct labor rate is to determine the total time spent on producing a product or delivering a service.

Average revenue per unit, or ARPU, can be a useful metric when analyzing subscription-based businesses.