Which type of costs are typically less visible in the construction process?

Indirect costs are typically less visible in the construction process because they are not directly associated with the specific work of building. These costs are necessary for the completion of a project but do not tie directly to any one construction activity. Examples include administrative expenses, utilities, and equipment maintenance that support the project without being directly attributed to labor or materials.

In contrast, direct costs such as labor and materials are easily identifiable as they relate specifically to construction tasks. Fixed costs remain constant over a range of production levels but can still be fairly visible as they involve ongoing commitments like rent and salaries. Variable costs fluctuate with production levels and can also be tracked directly to the work performed. However, it is the indirect costs that often remain in the background, making them less visible during the construction process.