This field contains the overhead rate.
The program automatically retrieves the overhead rate from the Item table when the No. field is filled in, but you can change it.
You can identify an overhead rate as part of the purchased item cost. An overhead rate can represent transport costs associated with the purchased item. It can also represent inventory carrying costs. The amount is added to the direct cost of the item. The overhead rate is included in the calculation of the Standard Cost field on the item card.