Which of the following is NOT a type of cost analyzed in cost analysis?

The focus of cost analysis generally includes various types of costs that a business may incur, such as indirect costs, fixed costs, and variable costs. Understanding each type is critical for making informed financial decisions.

Overhead costs, on the other hand, can include both fixed and variable costs that are not directly tied to a specific project or product but are necessary for overall operations. Hence, it is a broad category that encompasses various types of expenses, making it a crucial element of cost analysis, rather than a distinct type that’s not typically analyzed.

Fixed costs refer to expenses that remain constant regardless of the level of goods or services produced, while variable costs fluctuate based on production volume. Indirect costs are expenses not directly attributed to a specific cost object, such as administrative expenses supporting multiple projects.

In summary, all other options include essential and recognized types of costs that are analyzed in financial contexts, while overhead is an umbrella term that could distort the specific types of costs typically examined in isolation. Hence, identifying overhead costs specifically as not a standalone type in this context is accurate.