How to calculate the cost of consumables in the laboratory

1, first of all, to determine the total cost of the test department, including direct materials, direct labor, manufacturing overhead costs

2, second, to determine the cost of consumables in the test department, including a variety of reagents, supplies, equipment costs.

3, finally, the cost of consumables in the laboratory divided by the total cost of the laboratory to get the cost of consumables as a percentage.