商业财务第 1112 / 1605 题
Which of the following is an example of OVERHEAD (indirect cost) rather than a direct job cost?
a.A subcontractor's plumbing invoice for the project
b.Office rent and the bookkeeper's salary
c.Wages of a carpenter framing the house
d.Lumber delivered to the jobsite
解析
Overhead consists of indirect costs that keep the business running but are not tied to one specific job, such as office rent, administrative salaries, insurance, and utilities. Materials, on-site labor, and subcontractors are direct costs charged to a particular job.
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