This question deals with the content of construction unit overhead. It refers to expenses of a managerial nature incurred by a construction unit. It includes: staff salaries, wage subsidies, construction site allowances, employee welfare costs, housing funds, basic pension insurance premiums, basic medical insurance premiums, unemployment insurance premiums, work injury insurance premiums, office expenses, travel and transportation costs, labor protection costs, tool and appliance usage costs, fixed asset usage costs, purchase of necessary office and living supplies, purchase of necessary communication equipment and transportation, incidental fixed asset Purchase costs, recruitment of production workers, technical library fees, business hospitality, design review fees, engineering bidding fees, contract deed notarization fees, legal consultant fees, consulting fees, completion cleanup fees, completion acceptance fees, stamp duty and other management expenses.