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Best manufacturing overheads that can be apportioned on machine hours are:
Repair & maintenance
Electricity
Plant staff salaries & wages
Product cost per unit
Depreciation
Every one has a different approach toward adding overheads to the machine hour rates
my practice is to consider all possible costs and divide it on the number of machines running / month/ hour
costs include
Engineering / office staff
marketing
travel
indirect operations effecting production costs (Quality, house keeping, Uniform etc)
all the above mentioned costs have to averaged over the year / quarter (depending on how often you want to revise your machine hour rate).
over heads = total indirect costs/ year/ quarter) / Number of hours your machine for year / quarter.
i assume when you are talking about over heads you have already considered capital,interest, depreciation, tooling, direct labor, power consumption and consumables .
Hope this answer helps, if a complete scenario is provided we can answer better
Maintenance costs, factory workshop, power supply
Number of products made in a unify time like1 hour or1 minute, then check the shift timings, now locate the costs/expenses like, salary or wage, utility bills, raw material consumption in1 hour to produce certain number of products, depreciation rate per hour, maintenace expenses then calculate man hours as well as process hours and idle time cost.
We have to care the machine with time table and maintinance of machine and should use safety equipments by operator and safty guard for machine and continew inspection or audit should do.
Injection Moulding machine manufacturing overhead is the best example of mavhine hours basis
