The costs reasonably borne by city providing such public safety services shall be determined by the city manager or his designee by reference to the following criteria:
A. All applicable direct costs including, but not limited to salaries, wages, fringe benefits, services and supplies, operational expenses, contracted services, special supplies, and any other direct expense incurred;
B. All applicable indirect costs including, but not limited to building maintenance and operation, equipment operation, communication, printing and reproduction and like indirect expenses;
C. General overhead, expressed as a percentage, distributing and charging the expenses of the city council, city manager, finance department, city treasurer, city clerk, city attorney, police department, fire department, and all other staff and support services;
D. Departmental overhead, expressed as a percentage, distributing and charging the cost of each department head and his or her supporting expenses. (Prior code § 4571)