Explanation:
Jane here works only in the Maintenance department. The work that he does supports both Production as well as Research. We can calculate the expenses, only by associating the department of the employee.
So, the wages should be directly associated to the maintenance department only.
We cannot add one cost to multiple department and it is not the right approach of accounting system. So the below becomes invalid.
Indirect to the production department Direct to the research department Direct to the production department Indirect to the research department