Correct option is D
Chargeable expenses refer to costs that can be directly attributed to a specific project, job, or activity. These expenses are incurred as a direct result of performing the work and can be easily traced to a particular cost object. Examples of direct expenses include materials, labor, and other costs that are specifically incurred for a particular job or project.
Major expense typically refers to significant costs but not necessarily directly attributable to a specific project.
Overhead expense refers to indirect costs that are necessary for the operation of a business but cannot be directly attributed to a specific project (e.g., rent, utilities, administrative salaries).
Lump sum expense refers to a single, large payment that covers multiple costs or services, often not directly linked to a specific project.
Therefore, the most appropriate term for chargeable expenses is "direct expense."
