Which costs are considered project costs that are not related to material?

Project costs that are not related to materials encompass expenses necessary for the completion of a project that do not involve the physical materials needed. The correct option identifies direct job expenses, fuel costs, and overhead as such costs.

Direct job expenses include items like subcontractor fees, which are essential for project execution but do not pertain to materials. Fuel costs are often required for transportation of equipment and personnel to the job site, therefore representing a necessary project expense that isn't related to materials. Overhead encompasses various indirect costs necessary for running a project, such as administrative salaries, rent, and utilities, also unrelated to the direct purchase of materials.

Other options include costs that do involve material aspects or are not comprehensive enough to reflect the full range of non-material project costs. For example, labor costs in option B technically could be seen as a project cost, but they are indeed considered a part of the overall cost of materials and labor together, not strictly a non-material cost. Material delivery costs in option C directly relate to materials, and mentioning only union dues in option D excludes the broader range of relevant expenses that contribute to a project's success.