Indirect costs in an estimate typically include which of the following?

Indirect costs in an estimate are those expenses not directly attributable to a specific project task but essential for overall project completion. The correct choice highlights taxes, profit margins, and contingency allowances as key components of indirect costs.

Taxes may include property taxes, sales taxes, or any other fees associated with project execution. Profit represents the financial gain expected from project delivery, which is a critical consideration in total project estimation. Contingency funds are reserved for unexpected expenses or risks that may arise during project execution. These indirect costs support the project as a whole rather than contributing to specific line items like labor or materials, which are direct costs.

Labor and materials, mentioned in the first option, are direct costs and not included in the indirect category. Equipment and subcontractor costs typically fall under direct costs associated with project tasks, while job site expenses may also encompass direct costs related to the specific work being performed.