Your response is incorrect. 

Let me explain.

The the term 'Overhead' is used in Government Contracts as a percentage added to COST elements. 

Unless you have one specific building for one specific project, it is is calculated globally across the company OH/GA/FR %

Do NOT lump this data together.

The math is as follows:

Building, electricity, insurance bills, and other costs of this type, are lumped together in a total, for a sum of "Overhead Costs." THAT NUMBER/sum, is then allocated to the number of people you have, LABOR costs. 

Therefore, if you have $50,000.00 in Labor Costs (hourly rates X hours = $50,000.00),

THEN you divide that LABOR cost by the OVERHEAD sum, to learn your OVERHEAD %. as follows:

Overhead total Costs:  $63,000.00

Labor Total Costs:  $50,000.00

OH% Rate:   $50,000.00/$63,000.00 = 0.806452 or 81%

There are two other percentages that are added to the BASE COST which are called General & Administrative (G&A%) and Fringe (FR%).

Each of these are added to the BASE COST ($50,000 labor RAW rate)(hourly pay rate)

for a total of the ACTUAL COST of labor, or ACTUAL cost of a sellable item.

For instance: 

Labor RATE is $15.00 hour

OH% RATE is 81%

G&A% is 47%

FR% is 52% (Fringe includes all the costs related to processing your employee payroll, your vacation time paid, your EE insurance, workers' comp insurance, etc)

ALL of these percentages are added to the BASE LABOR RATE in a specific order, to determine what it ACTUALLY COSTS YOU for the employee.  Simple math (not in sequence) is:

$15.00/hr X OH 81% = $12.15.

$15.00/hr X GA 47% = $7.05

$15.00/hr X FR 52% = $7.80

Total of all COST FACTORS:  $42.00/HR is your ACTUAL COST for that employee, PER HOUR.

There is an added process to this, that is not in this example.  The %factors are stacked in a specific order, but too complicated for this conversation. 

The POINT:

As a company, YOU have to develop your Chart of Accounts to collect these SUBCATEGORIES OF COSTS, i.e.,

Parent = "G&A" and then add all the sublines for each of the costs of General And Administrative costs.  You can add more account numbers at any time.

Parent = OverHead, add sublines for each of the samples listed above, add as many as you need.

Parent = FRINGE, add sublines for each of the costs related to direct employee costs, as mentioned. 

THIS IS HOW YOU REACH YOUR COST ALLOCATIONS to determine what the OH % is. 

THIS has NOTHING to do with 'commissions.'

Commissions is a percentage of PAY, i.e., a BONUS, paid to the employee as a reward, etc. 

TWO COMPLETELY DIFFERENT PROCESSES. 

The issue in QB is:  The system is not originally designed with this Chart of Accounts type.  You have to build it.

And, most civilian accountants just dump everything in 'overhead,' when in fact, there are three categories of percentages that help you dissect your costs of employees.  What if you analyze that  your FRINGE rate is becoming excessive, and you figure out your insurance company doubled your premiums without notice, because you were using 'auto pay?'

Yuh.

More detail saves your ...... tail.