Which definition best describes indirect costs?

Indirect costs are those costs which cannot be directly associated with a product or service. Although they are often fixed, this is not always the case. They should be controlled by departmental managers and include all costs that are not directly associated with a product or service.

$(1$ Point$)$

Indirect costs are those costs which are not controlled directly by a manager.

Indirect costs are those costs which cannot be directly associated with a product or service.

Indirect costs are always fixed.

Indirect costs are always manufacturing overhead costs.

None of the above.