Overhead costs are best described as:

Explanation

Overhead is the indirect, ongoing cost of running the business — rent, office wages, insurance, trucks, licences — which cannot be billed to any single job and must be recovered across all of them through markup. Costs that scale with the job are direct costs, and materials and labour for a job are the clearest example of direct cost. What is left after every cost is paid is net profit, which comes after overhead rather than being it.