Which of these is an example of Direct Cost related to sales?

In accounting, direct costs are expenses that can be directly attributed to the production of a specific good or service. In the context of sales, direct costs are those that are incurred specifically to facilitate the selling of products.

Sales salaries, which can be classified as direct costs, are salaries paid to sales personnel whose work is directly related to generating revenue through direct sales efforts. These costs are essential to the selling process, as sales staff are responsible for actively engaging with customers and driving sales initiatives.

The other options do not directly correlate to the cost associated with sales. For instance, commission received is a type of income rather than a cost, while rent expense is generally considered an indirect cost, as it is not specific to sales and supports the overall operations of a business. Similarly, interest expense relates to financing costs and does not directly pertain to the sales function. Therefore, sales salaries clearly qualify as a direct cost associated with sales activities.