MANUFACTURING OVERHEADS Periodical factory overheads have to be computed with the information given below: the first allocation total amounts and cost drivers needed to allocate to the cost objects by the most accurate method: Information necessary for the third apportionment (Absorption) is the direct labor hours for all the departments. MANUFACTURING OVERHEADS Periodical factory overheads have to be computed with the information given below: the first allocation total amounts and cost drivers needed to allocate to the cost objects by the most accurate method: Information necessary for the third apportionment (Absorption) is the direct labor hours for all the departments