Which of the following is not an indirect fixed cost?

A) Company president's salary
B) Depreciation on the company building housing several profit centers
C) Company personnel department costs
D) Profit center supervisory salaries

Indirect Fixed Cost

Expenses that cannot be directly linked to the production of goods or services and do not vary with the level of production output.

Profit Center

A segment or unit within an organization that is responsible for generating its own revenue and tracking its own costs.

Company Personnel Department

The segment of a business organization that handles hiring, training, employee relations, and benefits administration.