登录之后可查看解析

Answer (C) is correct . A direct cost is one that can be specifically associated with a single cost objective in an economically feasible way. Thus, a production supervisor’s salary can be directly associated with the department (s)he supervises.

Answer (A) is incorrect because A cost accountant’s salary cannot be directly associated with a single product. Cost accountants work with many different products during a pay period.
Answer (B) is incorrect because Warehouse rent is not directly traceable to the Purchasing Department. Other departments have influence over the level of inventories stored.
Answer (D) is incorrect because Directors’ fees cannot be directly associated with the Marketing Department. Directors provide benefits to all departments within a corporation.