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.
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.
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.
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).
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