Calculation

Overhead Rates

Created on · overhead-rate

Derives material, production, administration, and sales overhead rates from period costs.

Direct material

Material overhead

Direct production labour

Production overhead

Increase in inventory

Administration costs

Selling costs

How to use the result

Enter actual operating values. The calculation considers only the entered costs and quantities.

MGK % = MGK / direct material · 100Cost of sales = cost of production − inventory increase

Sources: Managerial cost and performance accounting; formulas are shown transparently.