Indirect costs are intangible expenses such as general secretarial and clerical expenses not devoted exclusively to any one project, as well as operating expenses such as the cost of utilities and maintenance.
1. true
2. false

1) True

Explanation:

Indirect costs are generally referred to as overhead expenses, they can be either manufacturing overhead (machinery depreciation, supervisor's wages and salaries, quality control costs, etc.), or general and administrative overhead (rent, utilities, legal expenses, administrative personnel's wages and salaries, etc.).  

answer(b) revenue account which increases;