Worked through on one job:
| Job price | £10,000 | 100% |
|---|---|---|
| Cost of sales | £6,800 | 68% |
| Gross profit | £3,200 | 32% |
| Share of overheads | £2,100 | 21% |
| Net profit | £1,100 | 11% |
The overhead share is the part most firms leave out, and it is the part that decides whether a busy year is a profitable one.