Accounting question

[NC Greenscaper]

I'm reviewing my pricing matrix and looking at the way I currently are allocating some expenses. I currently have my fuel, maintenance and repair, and equipment cost broken down to an hourly cost. This is so I can recoup those expenses as I price work per hour. I know that generally items are overhead if they have an expense when before or regardless of work and direct expense are those expenses that occur when work begins like material and wage costs. What is the correct way to account for the following items should they be an overhead cost or direct cost, since they flucuate with jobs. If they are direct cost how do you allocate the expense by the hour or other method.

1. equipment cost
2. equipment maintenance/repair
3. Fuel cost

[zturncutter]

I would say these should be allocated as overhead costs.