Final answer:
The direct cost of absenteeism is overtime pay for other employees.
Step-by-step explanation:
A direct cost of absenteeism is C. Overtime pay for other employees. Absenteeism refers to when employees are absent from work, which can result in a decrease in productivity. When employees are absent, other employees may need to fill in and work overtime to ensure that work is completed, leading to overtime pay as a direct cost. Reduced employee morale, decreased productivity, and increased job satisfaction are not direct costs of absenteeism.