Manufacturing Overhead Per Unit Calculator

How to Calculate Manufacturing Overhead Per Unit

Being able to calculate manufacturing overhead per units requires you to have values for the following variables:

• Total manufacturing overhead (for your desired timeframe)


• Units produced during the specified timeframe

• MOPH = Manufacturing overhead per unit


• OH = Overhead cost


• NU = Number of units produced

What's Included in Manufacturing Overhead

This calculator requires the manufacturing cost to be entered to perform the equation. This number should be the total cost of all manufacturing-related expenses. This includes:

• Utilities
• Labor
• Machinery
• Tools
• Additives (lubricant, replacement parts, etc.)
• Material cost

As you can see, it entails anything that is related in any way to the manufacturing of products.

How to Use the Manufacturing Overhead Per Unit Tool

The steps to using our tool to find the manufacturing overhead per unit include:

1. Enter the total manufacturing overhead cost for a specific timeframe you want to evaluate.


2. Enter the number of units produced during that same timeframe.


3. Hit calculate and get your answer instantly!

Calculation Example

Let's say we have a manufacturing business where we want to discover the manufacturing overhead per unit. We are going to analyze a single month of operation. During this month, our overhead was $23,500 and we managed to produce 60,000 units during this time. We can use this tool to find the manufacturing overhead per unit by entering 23,500 into the total overhead field and then 60,000 in the units produced field.

We are now ready to hit calculate and once we do we get an answer of $0.39 per unit. This means that essentially every unit produced can be attributed to .39c towards the upkeep of the operation.