Before revision: Overhead should be spread out over all of a companies income generating employees based on the hours they work (Example: A part time employee working 20 hours a week will absorb half as much company overhead as would a full time employee at 40 hours per week.
After revision: Overhead should be spread out over all of a company's income-generating employees based on the hours they work (Example: A part time employee working 20 hours a week will absorb half as much company overhead as would a full time employee at 40 hours per week.