Which of the following is NOT considered a cost of doing business due to overhead?

When evaluating the costs associated with doing business, overhead refers to the ongoing expenses that are not directly tied to the production of goods or services. These costs include items that are necessary for the business to operate but do not directly produce output.

The correct answer identifies materials as costs that are typically considered direct costs rather than overhead. Direct costs can be attributed to specific products or services, reflecting the resources used directly in production or service delivery. For instance, materials would include items like wiring, fixtures, or other supplies that are integral to completing a job.

In contrast, bucket trucks and cranes, labor associated with operational tasks, and equipment for office functions are categorized under overhead because they are related to the overall operation of the business rather than a specific output. These costs support the business infrastructure necessary for delivering services or products but do not generate direct revenue.

Understanding the differentiation between direct costs and overhead is crucial for effectively managing finances and pricing strategies in any business operation.