overerhead cost is the total of .a.all specific costs.b.all indirect costs.c.indirect and direct costs.d.all direct costs.

To determine the correct answer regarding overhead costs, we need to analyze the definitions of different types of costs involved in accounting.

1. Understanding Overhead Costs: Overhead costs are the expenses that cannot be directly attributed to a specific project, product, or service. These are generally necessary for the overall operation.

2. Types of Costs:

   • Direct Costs: These costs can be directly traced to a specific product or service (e.g., raw materials, labor).
   • Indirect Costs: These costs are not directly linked to a single product and include expenses such as rent, utilities, and salaries of support staff.

3. Analysis of Answer Choices:

   • a. all specific costs: Incorrect, as specific costs generally refer to direct costs only.
   • b. all indirect costs: Partially correct, but does not include direct costs.
   • c. indirect and direct costs: This is correct, as overhead includes all indirect costs as well as any direct costs that might not be easily allocable to a specific product.
   • d. all direct costs: Incorrect, as it ignores indirect costs.

Final Answer

The correct answer is c. indirect and direct costs. Overhead costs encompass all expenses that are not directly tied to production but are necessary for business operations.