What costing concept refers to costs that are not part of any one particular program but are needed to support training activities and cannot be recovered even if the program is cancelled?

A) developmental costs
B) overhead costs
C) indirect costs
D) standard costs

Indirect Costs

Expenses not directly tied to the production of goods or services, such as administrative overheads.

Developmental Costs

The expenses associated with the creation and implementation of projects, programs, or products, including research, design, and training programs.

Overhead Costs

Expenses that are not directly tied to production or operations, such as rent, utilities, and management salaries, necessary for running a business.