Answer:
The correct answer is "Direct cost"
Step-by-step explanation:
A direct cost is a value that can be fully attributed to the production of specific goods or services. For the current question, The manager branch salary would be part of the direct costs. The direct cost are uniform for each unit of production, Independent if the agency sells more or fewer tour packages, the company will pay to the manager a basic salary. Keep in mind that some companies give extras and bonus to the manager depending on the achieved goals. However, the manager's salary is a direct cost.