Quality control costs may be a direct cost of the Manufacturing Department,but an indirect cost of an individual job.

Question

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Quality control costs, such as the cost of inspecting and testing materials or products, are incurred by the Manufacturing Department as a direct cost. However, these costs are allocated to individual jobs as an indirect cost based on the amount of resources used by each job. Therefore, quality control costs are both a direct cost of the department and an indirect cost of individual jobs.

Quality Control Costs May Be a Direct Cost of the Manufacturing