1. The problem asks to calculate the overhead at the end of the year. 2. Overhead typically refers to the total indirect costs associated with running a business or project. 3. The general formula for overhead is: $$\text{Overhead} = \text{Total Indirect Costs}$$ 4. If you want to calculate overhead rate, which is often used to allocate overhead costs, the formula is: $$\text{Overhead Rate} = \frac{\text{Total Overhead Costs}}{\text{Total Direct Costs or Direct Labor Hours}}$$ 5. To find the overhead at the end of the year, you sum all indirect costs incurred during the year. 6. Example: If indirect costs include rent, utilities, and administrative salaries, add all these costs for the year to get total overhead. 7. If you provide specific data, I can help calculate the exact overhead.