Which of the following is NOT a type of overhead cost?

Capital costs are not categorized as overhead costs because they refer specifically to the costs associated with acquiring fixed assets or long-term investments, such as purchasing property, equipment, or other major infrastructural assets necessary for operation. These expenses are typically capitalized on the balance sheet and depreciated over time rather than being expensed immediately; hence, they do not fit into the ongoing operational expenses involved in overhead.

In contrast, fixed costs, mixed costs, and variable costs all contribute to the overhead of a business. Fixed costs remain constant regardless of the level of production or sales, such as rent or salaries. Mixed costs contain both fixed and variable components, such as utility costs where there may be a base fee plus usage charges. Variable costs fluctuate directly with production levels, such as the cost of materials or labor when production increases. These three types directly impact the overall operational budget and are essential for determining the total overhead a business incurs.