Production Overhead
The production overhead does not arrise at all in certain occations as direct costs generally can be quantified and applied to the part directly in the cost model. Costs that are dedicated to a process but which cost is impossible to quantify to a single part, such as a maintenance team, can instead form a overhead per hour. The cost for the dedicated process divided with the amount of producing hours of the process per year forms the overhead per hour cost that can be applied in the cost estimation model