Which of the following is not a direct cost for a scooter manufacturer?

A) Office rent.
B) Wheels.
C) Handle bars.
D) Brakes.
E) Grip tape.

Direct Cost

Expenses that can be directly traced to the production of specific goods or services, such as materials and labor.

Scooter Manufacturer

A company engaged in the design, production, and sale of scooters, encompassing activities from sourcing materials to assembling finished products.

Office Rent

Office rent refers to the cost incurred for leasing or renting a space used for business operations or as a company's administrative headquarters.