What type of costs is related to the cost object that managers and management accountants can trace to it in an economically feasible (cost-effective)way?

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Direct costs are the costs that can be easily traced to the cost object in an economically feasible way. These costs are incurred specifically for the production or acquisition of a particular product or service. For example, direct labor costs, direct material costs, and direct expenses such as rent and utilities for a specific production facility are all direct costs that can be easily traced to a cost object. Indirect costs, on the other hand, are costs that cannot be directly traced to a cost object and require allocation based on some predetermined method. Estimated and Actual costs refer to the method of calculating costs and do not determine whether costs are direct or indirect.

What Type of Costs Is Related to the Cost Object