mailto:?subject=Link to ANA content&body=Link%20to%20ANA%20content%0A%0ATitle.....%3A%20Agency%20Costs%3A%20New%20Developments%20%26%20Trends%0ALink......%3A%20http%3A%2F%2Fwww.ana.net%2Fmiccontent%2Fshow%2Fid%2Fii-2023-12-agency-costs%0A%0AAgency%20operating%20expenses%2C%20which%20are%20the%20combination%20of%20direct%20labor%20and%20overhead%20costs%20can%20vary%20dramatically%20from%20one%20organization%20and%20one%20market%20to%20the%20next.%20While%20there%20is%20no%20standard%20for%20overhead%20rates%2C%20which%20are%20often%20expressed%20as%20a%20multiple%20of%20direct%20labor%20costs%2C%20advertisers%20and%20agencies%20largely%20agree%20on%20the%20components%20of%20each%20of%20these%20categories.%20Direct%20labor%20consists%20of%20payroll%20and%20related%20payroll%20expense.%20Overhead%20covers%20indirect%20labor%2C%20space%20and%20facilities%2C%20some%20categories%20of%20corporate%20expense%20and%20professional%20fees.%0A%0A%0A------------------------------------------------------%0AClick%20on%20the%20link%20above%20to%20visit%20this%20page.%20%20If%20the%20link%20is%20not%20clickable%20in%20your%20email%20client%2C%20copy%20and%20paste%20it%20into%20a%20web%20browser.%0A