Direct Costs directly related to a unit of work. Fee Indirect costs related to cost of money or other service fees. Fringe Indirect costs related to labour, materials, or other resources required to complete a unit of work. General and administrative overhead Indirect costs related to the direction, control, and administration of a company or other entity. Labour overhead Indirect costs related to labour resources required to complete a unit of work. Material overhead Indirect costs related to material resources required to complete a unit of work. Total Sum of all costs incurred to complete work. Mutually defined Mutually agreed upon cost reporting code.