When defining direct costs and indirect costs in process costing, it is the process that is the cost object.

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In process costing, the cost object is the process or production department. Direct costs are those that can be directly traced to a particular process such as raw materials, labor, and energy, while indirect costs include expenses that cannot be directly tied to a specific process, such as rent or management salaries.

When Defining Direct Costs and Indirect Costs in Process Costing