Answer:
a. Indirect Cost
b. Direct Cost
c. Indirect Cost
d. Indirect Cost
e. Indirect Cost
f. Direct Cost
g. Direct Cost
h. Direct Cost
i. Indirect Cost
j. Indirect Cost
k. Indirect Cost
l. Direct Cost
Explanation:
The first step in determining whether a cost is a direct cost or indirect cost is to identify the cost object. This is very important !
So with Juniors Department selected as the cost object, we then need to identify costs that can be directly traced by observation into the Juniors Department (Direct Cost) and those costs that can not be directly traced to the Juniors Department (Indirect Costs).