Which of the following is NOT a direct cost?

Administrative expenses are considered indirect costs rather than direct costs. Direct costs are typically expenses that can be directly attributed to a specific project or accident, such as medical costs and physical therapy, which arise directly from workplace injuries. Repair costs for damaged equipment also qualify as direct costs since they are directly linked to the incident that caused the damage. In contrast, administrative expenses, such as salaries of administrative staff, office supplies, or general office expenses, are associated with the overall operation of a business and are not specifically tied to a single project or event. Therefore, administrative expenses do not fit into the category of direct costs as defined by occupational health and safety costing practices.