(1) costs of any item not primarily used for educating, promoting, planning and coordinating the benefits or methods of waste reduction, reuse and recycling;

(2) ordinary operating costs for facilities and offices, including, but not limited to, office supplies and equipment, equipment service, office maintenance, internet service, telephone (except for dedicated recycling hotlines), utilities, mileage costs, travel expenses, and fuel within an applicant’s service area or other similar costs or expenses, as determined by the department;

(3) indirect, overhead or in-kind costs;

(4) costs incurred in preparing and submitting an application for State assistance; and

(5) unnecessary or unreasonable costs as determined by the department.