Which of the following is NOT directly related to a particular function or product?

Indirect costs are associated with supporting functions necessary for the overall operation of a business but are not directly attributable to a specific product or service. Examples of indirect costs include general administrative expenses, utilities, and facility maintenance, which benefit all products and services without being tied to any single one. This differentiates them from labor costs, material costs, and direct costs, which can be specifically assigned to production activities or a particular product.

Recognizing this distinction is critical for accurate cost analysis, project budgeting, and financial planning, as it helps organizations allocate resources and set prices effectively. Understanding the nature of different costs enables engineers and managers to make informed decisions regarding project feasibility and profitability.