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Find the slope of the line.
Overhead Costs
Expenses not directly attributed to the production of specific goods or services, such as rent, utilities, and office expenses.
Direct Labor Hours
The total hours worked directly on the production of goods or services, used in calculating the labor cost of products.
Allocation Base
A measure or statistics used to determine how to distribute indirect costs to various cost objects in a way that is equitable and rational.
Overhead Costs
Indirect expenses related to the general operation of a business, such as administrative salaries, rent, and utilities, that cannot be directly attributed to a specific product or service.
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