How to Calculate Overhead Cost Per Unit. Overhead cost is an indirect cost, providing common benefit to the production of different lines of products or rendering of a range of services.

Add all of the overhead costs for the month to calculate the aggregate (total) overhead cost. You can choose another time period, but most business people find one month to be the most useful.

Every business has overheads, and regularly reviewing these costs can ensure that money is being spent in the best way – and any cost savings can be reallocated to other parts of the business for a ...