The RF60 series accounts correspond to which overhead category?

• A. Travel and Overhead
• B. Direct Project Labor
• C. Investigations
• D. General and Administrative Overhead

Answer: (D)

RF60 series accounts are used to accumulate General and Administrative Overhead—the indirect costs that support the whole business rather than any single project. These are the non-project-specific expenses like corporate salaries, payroll and accounting functions, facilities, utilities, and similar overheads. Because they aren’t chargeable to a particular project, they sit in the G&A overhead pool and are allocated to contracts through an overhead rate. That’s why this category fits best, whereas direct project labor or specific costs like investigations don’t belong in the RF60 G&A pool, and travel-related costs are typically treated as direct costs or in separate travel categories.