Explanation:

Direct expense is an expenses incurred that varies directly with changes in the volume of a cost objectt. A cost object is any item for which you are measuring expenses, such as products, product lines, services, sales regions, employees, and customers.  Here are several examples of direct expenses:

• raw materials
• sales commissions
• manufacturing supplies
• direct labor
• carriage inward
• customer service
• purchase of goods to be sold
• transit of goods from the supplier
• octroi
• dock charges