why the overhead cost is divided here with 100? can youexplain it. there is 2 pics that i added . one is for ghe overheadcost and the other is for the whole question so that you canunderstand that. 3. Overhead Cost Per Unit: Total overhead cost: Factory overhead per direct labor hour: \\( \\$ 3 / \\) hour Direct labor hours per group: 40 hours Total direct labor hours: 40 hours/group * 430 group 2 answers