When calculating costs for a lift truck making round trips, which of the following is included as an operating cost?

The cost per round trip is considered an operating cost because it represents the total expenses incurred during the operation of the lift truck for each round trip made. This includes various factors such as fuel usage, labor hours, maintenance, and any other direct costs associated with that specific trip. Calculating the cost per round trip provides a comprehensive view of the expenses that must be accounted for in the operational budgeting, ensuring efficient and effective management of resources.

While other expenses like truck depreciation and fuel expenses are crucial components of the overall costs associated with running a lift truck, they do not directly equate to the operational costs defined for a single trip. Depreciation is a fixed, indirect cost reflecting the wear and tear on the vehicle over time, while fuel expenses are a subset of the operational costs that contribute to the broader round trip cost but do not represent the holistic view that the cost per round trip offers.