Expenses that cannot be conveniently traced to or identified with the articles produced or services produced. Such expenses are incurred for output generally and not for a particular work order e.g. wages paid to watch and ward staff, heating and lighting expenses of factory. Expenses of these natures are known as overhead or indirect expenses. Overheads also represent expenses that have been incurred in providing certain ancillary facilities or services which facilitate or make possible the carrying out of the production process; by themselves these services are not of any use. Classification of Overheads (i) Classification of overheads by function (a) Factory or Manufacturing Expenses

• Stores overheads
• Labour overheads
• Factory administration overheads

(b) Office and Administration Expenses

• Administration expenses
• Office expenses

(c) Selling and Distribution Expenses

• Selling expenses
• Distribution expenses

(ii) Classification of overheads by nature (a) Fixed or Constant Expenses (b) Variable Expenses (c) Semi variable Expenses Basis of Overhead Absorption (i) Direct Labour Hour overhead absorption rate (OAR) (ii) Direct wages OAR (iii) Direct Material OAR (iv) Prime cost OAR (v) Machine hour OAR (vi) Unit Cost OAR Tutors Kingdom provides the assignment and homework help related to Overheads round the clock by our tutors which have specialization in the field of accounts. The tutors at Tutors Kingdom helps student with difficulties that are faced in the problems of Labour.  The assignment help or the homework help at Tutors Kingdom is not only cost effective but it also promises to resolve your problem within the due time, may it be in hours or in few days. You can submit the homework and all the doubts will get cleared. The Tutors Kingdom is the only place where you will get homework help and it also comes up with affordable pricing schemes time and again.