direct labor

Those are Fixed Cost - costs which must be paid for any output level (sunk costs)

Costs that are treated as assets until the product is sold are called product costs. The costs are added to the inventory, and the expense is recognized when the inventory is purchased.

sunk cost

Costs are the negative aspects or sacrifices associated with a decision, while benefits are the positive outcomes or gains. Individuals may weigh costs and benefits differently based on their personal preferences, values, and circumstances. Ultimately, a person will make a decision based on their own perception of how the benefits compare to the costs.