[Answer] Direct costs are assignable directly to a particular ________.

Answer: work package

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Direct costs are assignable directly to a particular ________. Direct costs are directly attributable to the object and it is financially feasible to do so. In construction the costs of materials labor equipment etc. and all directly involved efforts or expenses for the cost object are direct costs . In manufacturing or other non-construction industries the portion of operating costs that is directly assignable to a specific product or process is a direct cost. Direct labor cost is a part of wage-bill or payroll that can be specifically and consistently assigned to or associated with the manufacture of a product a particular work order or provision of a service. Also we can say it is the cost of the work done by those workers who actually make the product on … Overhead expenses are all costs on the income statement except for direct labor direct materials and direct expenses. Overhead expenses include accounting fees advertising insurance interest legal fees labor burden rent repairs supplies taxes telephone bills travel expenditures and utilities. There are essentially two types of business overheads: administrative overheads and manufacturing … Direct labor costs are the wages paid to those employees who spend all their time working directly on the product being manufactured. Indirect labor costs are the wages paid to other factory employees involved in production. Costs of payroll taxes and fringe benefits are generally included in labor costs but may be treated as overhead costs . Activity-based costing is a costing method that identifies activities in an organization and assigns the cost of each activity to all products and services according to the actual consumption by each. Therefore this model ass...

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