A. A direct cost is a cost that can be specifically attributed to the cost object. The accountant is not a direct cost when the cost object is a unit of product.

B. A direct cost is a cost that can be specifically attributed to the cost object. The board of directors fees are not directly traceable to the Marketing Department so they are not a direct cost of the Marketing Department.

C. A direct cost is a cost that can be specifically attributed to the cost object. The rent for a warehouse is not directly traceable to the purchasing department because other departments (for example, the production departments) also have control over how much inventory is held.

D. The supervisor's salary would be a fixed cost and when looking at the production department, this is a direct cost since the cost can be associated with the cost object (the production department).