As an agreement is being reached both sides will estimate whatthe proposals will

As an agreement is being reached both sides will estimate whatthe proposals will cost. They will calculate direct and indirectcosts even if projected costs are provided. If you are given thetask to calculate the direct costs which of the following listsmust you include in your calculations?A. Educational reimbursements the use ofofficial time for union activities and provision of facilities forunion activities and notices B. Collection of union dues provision offacilities for union activities and notices and administration ofthe grievance procedureC. Insurance premiums wages new tools andextra steps in the process of contracting out for servicesD. Vacations insurance premiums uniformallowances wages and retirement contributions