How do you calculate fixed manufacturing overhead?

Fixed Overhead are costs which do not alter based on production- even if you produced 0 units you would still have to pay it. Example would be Factory Space Rental/ Equipment Rental.

The Fixed Overhead can be allocated per unit for absorption by Direct Labour Hours/ Machine Hours/Units of Raw Material. (The indicator of absorbtion is usually the same as that for variable overheads).

thus Total Fixed Overheads/ Indicator units x # of Indicator Units used=

Fixed Overheads to be absorbed per unit