Are overheads variable costs? 1.27K viewsAccounting0 Frost 0 Comments I think that overheads are not variable costs, right? I know that direct costs can be variable, fixed and semi-variable. What about the overheads? 1 AnswerActiveVotedNewestOldest 0 McCarthy Posted 0 Comments Overheads are the costs that can not be fully traced to a cost object. They can be both variable and fixed. You will see both variable overhead costs and fixed overhead costs. You are viewing 1 out of 1 answers, click here to view all answers. Register or Login Search for: