Which cost type includes laboratory administration and housekeeping?

The correct answer is indirect costs, which encompass expenses that cannot be directly attributed to a specific product or service. In a laboratory setting, costs related to administration and housekeeping do not directly correlate with the output of laboratory tests or procedures. Instead, they are necessary for the overall operation and maintenance of the facility but do not vary with the level of testing performed.

Indirect costs are essential for maintaining a supportive infrastructure, facilitating the laboratory's efficiency, and ensuring compliance with regulations. These costs, while critical, are often distributed across multiple departments or services, making them different from direct costs, which can be easily traced to a specific function or product.

Understanding indirect costs is important for budgeting, cost control, and financial analysis within a laboratory management context, as they represent a significant portion of overall laboratory expenses.