Clean Offices Limited provides office cleaning services to a number of clients. In determining the cost of providing a cleaning service to a particular client, which of the following would be classified as a direct cost?

Select one:

A.Advertising expenses incurred to attract more clients to Clean Office's business.

B.Travelling expenses paid to the cleaner to reach the client's premises.

C.Rent of the premises where Clean Offices stores its cleaning materials and equipment.

D.The salaries of Clean Office's accounts clerks.