Final answer:
The listed options are not considered employee benefits. Employee benefits encompass supplemental pay, various insurance types, retirement and savings plans, and legally required contributions such as Social Security and Medicare.
Step-by-step explanation:
None of the listed options (cost of site preparation, initial delivery and handling cost, installation and assembly cost, professional fees, cost of testing after deducting net proceeds from selling items produced) are considered direct employee benefits. Employee benefits typically include supplemental pay, various insurance types such as health insurance, retirement and savings plans, contributions to legally required programs like Social Security and Medicare, unemployment and worker's compensation insurance, among others. These are the forms of compensation that employees receive in addition to their wages or salaries. Each of these has a direct impact on an employee's well-being and financial security. Benefits like a defined benefit pension plan or a defined contribution plan like a 401(k) also fall under retirement and savings, which is often a major component of an employee's total compensation.