Which of the following is considered a direct cost in an animal facility?

Salaries and supplies are classified as direct costs in an animal facility because they can be directly attributed to the operations involving the care and use of laboratory animals. This includes the wages paid to animal care staff and researchers, as well as the cost of supplies necessary for their daily care, such as food, bedding, and veterinary supplies.

Direct costs are expenses that can be directly traced back to specific activities or departments. In an animal facility, all costs associated with the personnel directly involved in animal care, along with the materials used to maintain the animals' health and well-being, are considered direct costs.

On the other hand, physical plant expenses, heating rooms, and depreciation costs are categorized as indirect costs. These expenses support the overall operation of the facility but are not exclusively tied to any single activity regarding animal care. Indirect costs contribute to the general functioning of the facility rather than specific programs or projects, which is why they are not classified as direct costs.