This document discusses different types of overhead costs including administrative, selling, and distribution overheads. Administrative overheads are incurred for general management and include indirect materials, labor, and expenses. There are three methods for accounting for administrative overheads: transferring costs to profit and loss, apportioning costs to manufacturing/selling/distribution divisions, or adding as a separate cost item. Selling overheads are incurred for selling activities like advertising and collections. Distribution overheads include transportation, warehousing, and other costs after an order is received until goods are dispatched. Selling and distribution overheads are analyzed by nature, function, and allocation to products.