Professional Labour Costs in a CGA Firm Are Traced Directly

Professional labour costs in a CGA firm are traced directly to the cost object of a given job. Generally, other indirect operating costs are

A) first traced to a cost pool and then allocated to the final cost object, the given job.
B) allocated directly to the final cost object, the given job.
C) allocated to an intermediate cost object, assigned to a given auditor, and then traced to a cost pool which is then allocated to the final cost object, the given job.
D) costs which are assigned to a given job using indirect cost tracing.
E) treated the same as direct costs in a service firm.