Spread an Entered Overhead Allocation Across Accepted Units — Free
A fixed overhead amount feels different when a run yields 50 accepted units instead of 500. Divide the allocation by accepted output and compare the result with the ceiling you selected.
The proof surface
Realised-rate audits divide project revenue by hours. This cost card divides an overhead allocation by accepted production units; it is not a price, margin or accounting statement.
Why the flat version breaks
Dividing by input instead of accepted units
A low yield can raise overhead per sellable piece.
Counting overhead twice
Check whether the same cost is already in the unit cost or a separate rate.
Treating a ceiling as an accounting standard
The threshold is your planning setting, not a regulatory or tax rule.
How to work the unit-overhead cost card
Enter only the dollars you intend to allocate to this run. Do not mix a monthly business-wide pool with one short job unless the allocation method supports it.
Rejected pieces do not count as sellable units in this calculation. Use a checked quantity, not the starting input.
Overhead per unit = allocated overhead dollars divided by accepted units. The setting is a user-chosen maximum for review.
Materials, labour, tax, channel fees, warranty costs and profit are not included unless you add them to a clearly defined pool.
What the unit-overhead cost card replaces
| Question | Before | Visible working |
|---|---|---|
| Dividing by input instead of accepted units | A low yield can raise overhead per sellable piece. | Use accepted output as the denominator |
| Counting overhead twice | Check whether the same cost is already in the unit cost or a separate rate. | Compare cost per accepted unit |
| Treating a ceiling as an accounting standard | The threshold is your planning setting, not a regulatory or tax rule. | Keep the result separate from price |
A local arithmetic aid replaces hand calculation, not expert review. No paid AI service is needed.
Run it on the samples, right here
FIRST-LOAD
Input is processed locally and a draft is saved automatically in this browser profile when storage is available. Reset to sample clears that draft; Pro history has its own clear button. A state link encodes your inputs in its URL: share only non-sensitive rows. Browser history, clipboard and anyone receiving the link may retain it. Optional AI use below leaves this device; it is not required.
Unit-cost arithmetic only, not tax, bookkeeping, pricing or investment advice. Confirm allocation methods with your accountant and use the records required for your reporting jurisdiction. The calculation does not establish a compliant accounting allocation.
Data note: Everything runs in this browser tab on the unit-overhead cost card: your product run | overhead dollars allocated | accepted units stays on this device, nothing is uploaded, and the reading is rebuilt only when you press run.
Go deeper: the companion app files the same reading as a paper ticker strip
The article demo above runs without limits. The companion app keeps a local history, exports the rows as CSV, prints the unit-overhead cost card reading, and holds your drafts on this device — one free run, then $ 4 one-time for the layer that keeps filing.
The unit-overhead cost card reading is complete for free. The optional $4 layer adds print, row CSV and the last five local reading summaries; it does not add hidden answers. Checkout is not configured yet; the article demo remains unlimited.
Open the spread an entered overhead allocation across accepted units companionBoundary
Unit-cost arithmetic only, not tax, bookkeeping, pricing or investment advice. Confirm allocation methods with your accountant and use the records required for your reporting jurisdiction. The calculation does not establish a compliant accounting allocation.
What this is built on
- Method: the equation is stated next to the result and uses only quantities entered by the reader.
- All sample records are invented examples. No standard, tariff, product rate, schedule or policy is fetched or represented as verified.
- For any threshold or rule, use the current value from the provider, handbook or qualified professional responsible for it.
Before: A low yield can raise overhead per sellable piece. After: the unit-overhead cost card shows the working beside each named row so the reader can change the assumption and inspect the consequence.
Optional AI formatting, not calculation
For this unit-overhead cost card, an external AI text tool may help format non-sensitive notes if you already use one. No AI service or account is required: manual entry completes the same free core calculation. Do not paste private or sensitive data. Review every value against the source before using it.
Format my non-sensitive notes for a unit-overhead cost card. Return plain rows only: product run | overhead dollars allocated | accepted units. Preserve supplied quantities exactly. Do not guess missing values; list questions separately. Do not calculate or add advice. I will check every row before pasting into the local tool.
Accepted schema: product run | overhead dollars allocated | accepted units. No AI response is executed as code.
Walk three labelled examples
First reading. The invented sample Small batch | 480 | 80 uses maximum overhead dollars per accepted unit = 5. The displayed highest overhead per unit is 6.00000 dollars per unit. Follow the row note back to the measurements and conversion rather than treating the headline number as a recommendation. The sample is deliberately concrete so the reader can reproduce the arithmetic by hand.
Changed assumption. The alternate input Larger batch | 360 | 90 produces 4.00000 dollars per unit for the displayed summary. Compare it with the first reading to see which entered quantity moves the result. In a real plan, change only the assumption that has a traceable source; do not tune a value just to make a row pass.
Boundary case. With At the ceiling | 250 | 50 and the same setting, the worked result is 5.00000 dollars per unit. This case shows how the arithmetic behaves at a useful edge, not that the underlying process has been measured or verified. Check the boundary statement beside the result and confirm any consequential input with the responsible person before acting.