what is the formula for calculating manufacturing overhead in relation to direct labor and direct materials?

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There are many formulas that can be applied.

I would suggest that these can be budgeted for before the event, possibly on past experience.

This is an example I just come across on one of the questions here.

Manufacturing overhead was applied at the rate of 150% of direct labor cost.

Abel Company's manufacturing overhead is 20% of its total conversion costs. If direct labor is $38,000 and if direct materials are $47,000, the manufacturing overhead is:

Can you please start your own thread for your question. It just confuses use to have new questions tacked on other non-relevant threads.

Also please read the guidelines for posting homework problems, which is in red print at the top of the this forum. You should also post any attempts at solving the problem yourself first.