Which items are typically categorized under branch overhead?

Branch overhead typically refers to the ongoing expenses associated with running a retail location, excluding the costs directly tied to producing goods or services. Rent, janitorial services, and maintenance repairs are all crucial components of branch overhead because they contribute to the operational upkeep of the physical location.

Rent is a fixed cost necessary for occupying a space, ensuring that the business has a place to operate. Janitorial services help maintain a clean and safe environment, which is essential for both employees and customers. Maintenance repairs ensure that the equipment and facilities are functioning properly, preventing disruptions in service that can impact customer satisfaction.

Considering context, while the other items listed in the choices also represent important business expenses, they fall into different categories. For example, employee salaries and bonuses are direct labor costs rather than overhead expenses. Fuel and insurance costs relate more specifically to operational expenses rather than the overhead associated with maintaining the branch. Office supplies and advertising might be part of administrative expenses but are not exclusively categorized as branch overhead. Hence, the inclusion of rent, janitorial services, and maintenance repairs aligns perfectly with what constitutes branch overhead.