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Overhead cost is part of total cost and not different from total cost as formula is as follows:

Total cost = material cost + labor cost + overhead cost

Is fire a selling cost, direct manufacturing cost, indirect manufacturing cost, administrative cost, foxed cost or variable cost.

• Production cost center
• personal cost center
• service cost center
• operation cost center
• impersonal cost center
• process cost center

Formula for Total Cost: Fixed Cost + Variable Cost + Semi-Variable Cost

if there is no semi-variable cost then fixed cost + variable cost is a total cost.

if we devide the total cost with volume as well then it will be cost per unit not total cost