Overhead is usually calculated:

a

tracking each indirect labor worker

b

estimating the cost using a rate

c

identifying the material waste not used in production

d

by knowing the direct product cost

Estimating the cost using a rate

Explanation:

Overhead cost are the cost portion of a product that can re bot directly linked to a particular cost unit. In other words, overhead can be referred to as general expenses incurred in production.

Going by its nature, its allocation to a unit of production is not direct and it involves a bit of analysis and calculation. therefore, one of the ways of calculating overhead is by estimating the cost using a rate