Overhead Apportionment is the spreading of common costs over cost centers on the basis of banefit received.

Overhead Absorption is the final process of absorbing the total cost center over heads into product costs. Overhead Allocation is the allotment of whole items of overhead costs to a perti cular cost center or cost unit. Overhead Analysis is the general term used to describe all of the tasks of proce ssing overhead cost data. Cost is a dependant variable