The correct answer is: A. direct cost.
Direct costs are costs that can be easily traced to a specific product or service. They are incurred directly in the production of the product or service, and they can be easily identified and assigned to the product or service. Wages paid to a labor who was engaged in production activities are direct costs because they can be easily traced to the specific product or service that the labor is producing.
Indirect costs are costs that cannot be easily traced to a specific product or service. They are incurred in the production of multiple products or services, and they cannot be easily identified and assigned to a specific product or service. Examples of indirect costs include rent, utilities, and insurance.
Sunk costs are costs that have already been incurred and cannot be recovered. They are irrelevant to future decisions, and they should not be considered when making decisions about future costs.
Imputed costs are costs that are not actually paid out, but that are estimated based on the opportunity cost of using resources. For example, the imputed cost of using your own car for business purposes is the amount of money you would have earned if you had rented a car instead.
I hope this helps!