A project manager for a general contractor is working with the company's accountant to prepare a cost control system for the new office building project the company recently won. They need your help to identify whether the following costs are considered to be direct or indirect costs:

Labor wages for the carpenters framing the floor for the office building

The salary of the project manager

The price of concrete bought from the mix plant to pour the foundations

Monthly progress payment for the electrical

subcontractor

Labor wages for general cleanning up of the project site

Premiums paid to the surety company to secure the required bonding

The rent of the backhoe used for excavating to lay the foundations

The rent of the jobsite trailer