All of the following are operational costs except:

Labor costs are typically considered a fixed cost rather than an operational cost in many contexts. Operational costs refer to the expenses that are directly tied to the day-to-day functioning of a business or service, such as utilities, cleaning, and laundry services. These expenses fluctuate with the level of operational activities and are considered variable costs.

In contrast, labor costs are often fixed in that they may not change significantly with day-to-day operations, especially in environments where staff are salaried or have established wage contracts. While labor can be influenced by operational demands, it tends to be a more stable and predictable expense compared to those that directly vary with levels of output or service, such as utilities (which depend on usage), cleaning supplies (which are consumed according to activity level), and laundry services (which depend on the volume of items to be laundered). Thus, identifying labor costs as the exception in this context reflects an understanding of the nature of fixed versus operational expenses.