Marketing 4.3% "rent" 3.8% Hosp 2.2% Bank fee 1.46% Building upkeep 1.2% Pension 1.2% Workmans comp 1.2% phone .84% Insurance .79% Utlities .71% Auto expense .65% small tools .64% other 2.% Total overhead average for last 5 years 20.99% Login to read more.