The two values are not consistent and so it makes no sense to subtract one from the other.
The selling price applies to a single unit that is produced whereas the cost of overheads (or orverheand - as you call them) apply to all the units produced during the time period for which the overheads are calculated.
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The cost of overhead minus the selling price is loss.
Markup
you minus it
The cost of overhead minus the selling price is supposed to be profit. Unfortunately, there are other charges that might eat away at this profit, like advertising, shipping, and display.
define cost and selling price