The expenses which are NOT paid out of Gross Profit is classified as:

Direct Expenses..................................

Direct expenses are not paid from gross profit these expenses are add in COGS and less from sales.

Direct expense..................................................................,

Direct expenses are not paid out of gross profit. It is included in the cost of goods produced and sold.

A===========================

Direct expense option A...

THE EXPENSES THAT DOES NOT SHOW IN GROSS PROFIT ARE  SELLING EXPENSES, DISTRIBUTIVE AND ADMINISTRATIVE EXPENSES.

Direct Expenses would be the right answer 

OPtion A. Direct Exp...........................

Option A is the right answer.

Financial expenses are indirect expense