Which of the following is considered a component of General and Administrative expenses?

General and Administrative (G&A) expenses consist of overhead costs that are necessary for the operation of a business but are not tied directly to a specific function such as production or sales. IT support costs fall under this category because they relate to the maintenance and operation of a company’s information technology infrastructure, which is essential for supporting various business functions.

In contrast, production labor costs directly relate to manufacturing and production processes, and marketing expenses are tied to promotional efforts aimed at driving sales. Sales commissions are also linked to selling activities and therefore classified as selling expenses. Since all these other options are associated with specific functions of the business, they do not fit within the broader category of G&A expenses, making IT support costs the correct choice as they provide essential support to the overall administration of the organization.