POHRPredetermined Overhead Rate (managerial accounting)
POHRProcess on Help Request
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While the POHR is appropriate for setting sales price and calculating U.
Suppose that fixed overhead cost per unit, the fixed portion of the POHR, is $3 per unit and that we made 1,000 units and sold 800 of them.
We then calculated the total fixed cost allocated to each model as the fixed overhead rate (total POHR less the variable overhead rate; both are available in the Overhead Budget) times the direct labor hours required for each type of bicycle, as reported in the Ending Inventory Budget.