## Calculating Direct Hours for Job Costing

Hi,
I'm pretty sure I'm just overtired, but for the life of me, I can't rearrange the normal formula to figure this out. I seem to come up with crazy answers, that I'm sure aren't right.

If you are given:
Actual manufacturing overhead costs $x Overheads allocated to production$x
and
Overhead allocation rate \$x/direct labour hour

How do you calculate direct labour hours?