Which of the following costs is NOT typically included in project overhead?

Project overhead refers to the costs that are necessary for the completion of a construction project but are not directly tied to the physical work of construction itself. Costs typically included in project overhead cover general business expenses that support the project but aren’t directly allocated to labor, materials, or equipment used on the project site.

Employee wages, which encompass salaries or hourly pay, are generally considered direct project costs, as they relate directly to the labor force working on the project. In contrast, costs of blueprints, financing costs, and the cost of sanitary facilities are more aligned with the functions needed to manage or support the overall execution of the project rather than being directly involved in the construction labor.

The cost of blueprints represents a necessary expense for planning and design, financing costs relate to the overall funding and financial management of the project, and sanitary facilities provide necessary utilities for the workforce. These all fall under the scope of project overhead, whereas employee wages are directly associated with the labor performing the construction tasks, making them a direct cost of the project.