Classifying direct and indirect costs for a service company
C2
TechPro offers instructional courses in website design. The company holds classes in a building that it owns. The cost object is an individual class. Classify each of TechPro's costs below as direct or indirect.
1. Depreciation on classroom building
2. Monthly Internet connection cost
3. Instructional manuals for students
4. Classroom building utilities cost
5. Depreciation on computers used for classes
6. Instructor wage (per class)
7. Classroom cleaning fees
8. Snacks for the class.
