Which of the following would be considered a direct cost in animal facility budgeting?

• A. Anesthetic drug used for swine
• B. Maintenance of buildings
• C. Depreciation of equipment
• D. Salaries for administrative staff

Answer: (A)

Direct costs are those that can be traced to a specific project or animal, tied to a particular procedure or study. Anesthetic drugs used for swine fit this: they are consumed for a defined animal and procedure and can be charged directly to that project. The other items are broader facility expenses that support operations in general and aren’t tied to a single animal or study—building maintenance, depreciation of equipment, and administrative salaries are typical overhead costs allocated across multiple projects. So the anesthetic drug is the direct cost.