Which cost is generally NOT tracked biweekly in an indirect overhead context?

In the context of indirect overhead costs, the direct purchase costs of inventory are generally not tracked biweekly because they are classified as direct costs rather than indirect costs. Direct costs are specifically associated with the production of goods and services, and they fluctuate based on inventory needs, supply purchases, and production demands.

Unlike direct costs, indirect overhead includes expenses that support the overall functioning of the business but are not directly tied to a specific product or service. Items like salaries of corporate officers, rent for office space, and utilities for the workshop are indirect costs since they are necessary for overall operations but do not directly relate to production. These costs often have more consistent and predictable payment schedules, making it more relevant to track them biweekly for financial analysis and budget management.

Thus, recognizing that direct purchase costs of inventory fall into a different category helps clarify why they are not tracked in the same manner as other ongoing indirect overhead costs.