overheads 是间接成本，而personnel cost 是cost element 进行预算的四大类之一，我想问一下这两者之间有什么关系，我们讲义上有一句话
Overheads such as rent for premises, heating, electricity, etc.
are included in the personnel charge rate
They are not specifically allocated to projects

ps: 我将讲义的图片已经附件上传，求回答