Charging the overtime premium to a specific job or product or to factory overhead primarily depends on the reason for the overtime work. When a particular job is taken as a rush order with foreknowledge that overtime will be necessary, the agreed price of the job presumably is set high enough to cover the overtime premium; in such a case, the premium should be charged to the specific job. But when overtime is used because the volume of regular orders simply cannot be completed in regular working hours, then the overtime premium should be charged to factory overhead control, because it is not caused by the work that happens to be done during overtime hours. This is because an essentially random element in scheduling generally determines which job or jobs are scheduled to be worked on during overtime, so the premium is not traceable to those jobs but rather to the high total volume of work. If overtime is budgeted at the beginning of the year, its total budgeted cost is included in calculating the predetermined overhead rate.