Indirect expenses are expenses that a. may be incurred outside the control of a department manager. b. can’t be identified with a specific department. c. are incurred for the general benefit of a company. d. all of the above

The correct option is D.
Indirect expenses refers to those expenses that are incurred to operate a business as a whole or a division of a business and so can not be associated with a particular cost object. An indirect cost may be fixed or variable.