What is another term for general overhead costs?

The term "general overhead costs" typically refers to expenses that are not directly tied to a specific project or product but are necessary for the overall operation of a business. Indirect costs is the appropriate term for these types of expenses because they support the organization's infrastructure rather than contributing directly to a specific output.

Indirect costs can include things like utilities, salaries of non-project staff, and office supplies, which are essential for maintaining operations but do not vary by project activity. This is why the answer is correct; it captures the nature of these expenses as they relate to overall company operations rather than to specific production or service delivery.

Fixed costs and variable costs describe costs in terms of their behavior relative to production levels. Fixed costs remain constant regardless of production volume, while variable costs change in accordance with production activity. Direct costs are those that can be directly attributed to a specific cost object, such as a product or service, which is different from general overhead or indirect costs.