Which of the following does NOT form part of Job Site Overhead?

Home office salaries do not form part of job site overhead because they are related to administrative functions and management that occur outside of the physical job site. Job site overhead typically includes costs directly associated with the construction site itself, such as temporary facilities for workers and equipment needed specifically for safety and operational purposes.

On the other hand, bonds provide financial security and protection against defaults and are part of securing a project but do not pertain exclusively to on-site operations. Temporary facilities are directly associated with managing the job site, and safety equipment is crucial for the welfare of workers present on site. Therefore, home office salaries, being fixed costs incurred regardless of the construction operations, distinctly separate from the variable costs of the project occurring on site, categorically classify this cost away from job site overhead.