How to Calculate over head for a material?

Dear Experts,
How to Calculate over head for a material? please explain me step by step.
Regards,
Santhosh
Moderator: Please, avoid asking basic questions

Dear Santhosh,
Please review the following documentations in the SAP Library for details:
[Applied Overhead |http://help.sap.com/saphelp_47x200/helpdata/en/7e/cb815143a311d189ee0000e81ddfac/frameset.htm]
[Costing Sheet|http://help.sap.com/saphelp_47x200/helpdata/en/7e/cb815143a311d189ee0000e81ddfac/frameset.htm]
[Overhead Keys|http://help.sap.com/saphelp_47x200/helpdata/en/7e/cb815143a311d189ee0000e81ddfac/frameset.htm]
Best Regards,
Antje

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