In the context of landscaping, which aspect does NOT fall under labor costs?

Labor costs in landscaping typically encompass expenses directly related to the physical work involved in executing landscaping projects. This includes the installation of plants, which requires skilled labor to ensure the proper placement and care of plants while they are being installed. Transporting materials is also considered a labor cost, as it involves the workforce's effort and time spent moving essential materials to the job site.

Consulting with clients, while certainly a necessary part of the landscaping business, involves planning and discussions that do not directly labor on-site or involve manual work. However, office administration, which includes administrative tasks such as record-keeping, billing, and scheduling, does not directly relate to the hands-on labor involved in landscaping projects and therefore is not classified as a labor cost. These aspects are necessary for the management and operations of a landscaping business, but they do not incur on-site labor costs in the same way that installation and transportation do.