Answer:
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
