The Gizmos R Us Compary has $20$ contracts, including Contract ABC which requires the protuction of $100$ special model desks. Employees Tom. Dick, and Mary work on assembling the special desks. Harry works in the payroll office and processes payroll for all $1,000$ of the Company's employees.

What type of cost is the time spent processing payroll by Harry?

$$ Indirect Cost

Direct Cost

Other Direct Costs

Collateral Costs