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http://smallbusiness.chron.com/examples-direct-indirect-costs-72530.html
https://oamp.od.nih.gov/dfas/indirect-cost-branch/indirect-cost-submission/indirect-cost-definition-and-example
https://en.wikipedia.org/wiki/Indirect_costs

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Indirect costs can have a big effect on prices for a consumer. Being aware of these extra costs of businesses can help a consumer to understand what it is they are really paying for. Some indirect costs are labor and stocking fees. Other indirect costs are rent and utilities of warehouses or stores. Materials are also another example of indirect costs.