places. If an amount is zero, enter "0". For those boxes in which you must enter subtracted or negative numbers use a minus sign. Differential Analysis factory overhead to production at the rate of 43% of direct labor cost. The fully absorbed unit costs to produce comparable carrying cases are expected to be as follows: direct labor costs. places. If an amount is zero, enter "0". For those boxes in which you must enter subtracted or negative numbers use a minus sign