1. Staff costs-salaries, benefits, and overtime premiums.
2. Operational costs-telephone; recruiting staff travel and living expenses; professional
fees and services (agency fees, consultant fees, etc.); advertising expenses (radio and TV
newspapers, technical journals, ads for field trips, etc.); medical expenses for preemployment
physical examinations; information services (brochures describing the company
and its environment); and supplies, material, and postage.
3. Overhead-rental expenses for temporary facilities, office furniture, equipment, etc.