The answer is General and administrative overhead costs.
General and administrative (G&A) costs are those that don't pertain to a particular division of the business or function but may be incurred for the benefit of the firm as a whole.
On the revenue statement, G&A expenses are shown underneath the cost of products sold (COGS).
In particular that they are incurred regardless of the volume of output or sales in a given time, a portion of G&A costs are constant.
Since they don't directly affect the products or services that customers receive, management will work to cut G&A expenses as much as possible for the variable element of these costs.
Hence, Costs that are not directly related to a specific project, such as advertising, accounting, and senior management's salary, are classified as General and administrative overhead costs.
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