You don't use JE for jobs, like this: "We tried a journal entry to record allocated overhead to each job. (this is flat rate)."
Because you cannot list Items. Yet, the Job Reporting relies on the use of Items.
And this isn't quite correctly stated for what that article tells you: "It says to report overhead for each job to set up fake job."
It is stating that general costs would not be tracked to Any Job at all. Or, you want to see it as part of "being in business" = my own company name (not billable, of course) would be used.
You seem to be asking about Direct, which is Job Tracked at the source entry (the purchases, the timesheets,etc). And then you are asking about Indirect= still being allocated to Specific Jobs. That article clearly is directing you for Rent and other expenditures that would not typically be Job Tracked, but you can Job Track them as "generically just Ours" to see them in Job reporting.
Example:
If you are a construction firm, you have an Other Charge Type item linked to "Trash expense" and you list this on the Items tab, reiterating it per Job that has a dumpster on site and/or you went to the Dump and paid Dump Fees at the gate. So, these are itemized and Job Tracked. Then, you click on the Expenses tab and put your Shop Trash Dumpster fees here, and perhaps your Admin Office has fees. Or, you want to use that Item on the Items tab, and list "Shop" as the "Job Name" and "Admin/OH" and the Job Name, on that Item, on the Items tab, as Not Billable, so that it also shows on Job Reports.
I typically don't bother with "job track overhead for the company" but I will use that Customer Name on timesheets for "Admin" time and other things staff does, to see their "effectiveness" or Labor Utilization = how many hours did you work that are not assigned to a job, or By your supervisor on behalf of our company = not direct or indirect, but "probable lost time during the day" that is not Utilized.