上游充通大粤 SHANGHAI JIAO TONG UNIVERSITY Estimating the overhead costs >It is difficult to do it accurately >Common practice in industries: Using overhead rates (also called burden rates) Overhead rates for purchased material around 10% Over head rates for assembly labor:around 80% - Others may refer to Appendix D on page 243Estimating the overhead costs  It is difficult to do it accurately  Common practice in industries: • Using overhead rates (also called burden rates) – Overhead rates for purchased material :around 10% – Over head rates for assembly labor: around 80% – Others may refer to Appendix D on page 243