Correct option is C
Fixed indirect costs are those costs that do not vary with the level of production or progress of the project. They are incurred regardless of the project's scale or duration.
Interest on capitals is considered a fixed indirect cost as it is a financial expense associated with borrowed funds and remains constant over time.
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Option (A): Royalties and license fees are considered variable indirect costs as they may depend on the project's output or agreements.
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Option (B): Overheads on office can vary depending on the project's scale or the office's operation needs.
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Option (D): Supervision and amenities are operational costs that can vary based on the project's requirements.
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