Which of the following is considered an overhead cost in business?

Rent for office space is classified as an overhead cost because it represents an expense that a business incurs regardless of its level of production or sales activity. Overhead costs are necessary for supporting the business operations but do not directly contribute to the creation of goods or services. This type of expense is essential for maintaining the physical space where business activities occur, such as administrative work, management, or support services.

In contrast, other options such as tools for construction, materials purchased for jobs, and insurance for jobs are typically considered direct costs. These costs can be directly attributed to specific projects or jobs, which makes them variable based on the level of production or work undertaken. Understanding the distinction between overhead and direct costs is crucial for accurate financial management and budgeting within a business, as it helps in assessing profitability and allocating resources effectively.