Factory overhead

FOH stands for Factory overhead, also known as manufacturing costs, which are all the expenses that result from running your factory. Costs include rent, utilities, payroll for employees who work there, and transportation costs for people who drive every day.

We can also define factory overhead as the expenses that your factory incurs due to its business works and market-related production activities.
Basically, the factory overhead is the total of all your expenses regardless of where they are from, whether from your customers or from suppliers.