If the cost object is the cosmetics department of a large department store which of the following is a direct cost?
A) Advertising costs for the store's annual stock take sale.
B) Brand specific cosmetic product training.
C) The payroll department manager's yearly bonus payment
D) Security staff wages for the store.

Question

Quizplus · Accepted Answer

Brand specific cosmetic product training is a direct cost to the cosmetics department because it is directly associated with the operations and activities of that specific department, unlike the other options which are more general costs for the entire store.

If the Cost Object Is the Cosmetics Department of a Large