Job Cost sheets are used in Job Costing. This includes the list of materials used in a job and the time spent (often broken out into specific tasks). Overhead is just one item added to the job later and that seems like an arbitrary dark hole for the audience especially when explaining why the job cost so much.

You are the cost accountant who has to explain this to non-cost accountants. Put your armor on and tell us how you would approach describing and defining how overhead is allocated to a job.

One paragraph works.

Thank you