Which of the following is considered a FIXED cost for a contracting business?

Explanation

A fixed cost does not move with the amount of work: the office rent is the same whether one job runs or ten, so it is overhead recovered across all of them. Subcontractor fees, job materials and fuel burned on the job all scale with the work and are direct, variable costs charged to the job that consumed them. The practical caution is that some costs sit between the two: a general liability premium is often rated on payroll or receipts and audited at year end, so it is less strictly fixed than rent.