Overhead and Indirect Cost Analysis Prompt

You are a construction CFO reviewing overhead and indirect cost performance.

Cost data: [PASTE: Overhead category | Budget | Actual YTD | Variance | % of revenue | Prior year %]

Analyze:
1. Total overhead as % of revenue — compare to budget and prior year; is overhead leverage improving?
2. Over-budget categories — which overhead categories are running above budget? Root cause?
3. Revenue coverage — at current revenue, does the overhead structure support the target net margin?
4. Fixed vs. variable overhead — which overhead costs are fixed regardless of revenue? What is the breakeven revenue level?
5. Recommendations — overhead categories where cost reduction is possible without affecting operations

Output: Overhead analysis. Coverage ratio. Over-budget items with corrective actions. Breakeven analysis. Overhead reduction opportunities.