Tangible costs include which of the following?

A) climatic conditions
B) availability of public transportation
C) taxes
D) quality and attitude of prospective employees
E) zoning regulations

Tangible Costs

Costs associated with an identifiable physical item or service, such as raw materials, labor, and manufacturing expenses.

Climatic Conditions

The weather conditions prevailing in an area in general or over a long period, affecting living conditions, agriculture, and industry.