Which of the following could be considered company overhead?

Company overhead refers to the ongoing expenses that a business incurs to operate but are not directly tied to the production of goods or services. These costs are essential for the overall functioning of the company.

The identified correct choice highlights office-related expenses like telephone bills, rent or mortgage for office space, utility costs, and maintenance of the premises. These expenditures are necessary for keeping the business running but do not directly contribute to the production of a product or service, which is why they are classified as overhead.

In contrast, labor wages, equipment material costs, and project management fees are typically variable costs that are closely associated with specific projects or services. Labor wages, for example, are often directly linked to the work being performed on a job site. Equipment material costs pertain to the physical materials needed for a project, and project management fees relate to costs derived from overseeing projects, making them integral to specific outputs rather than general business operations.