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Costing - Phase (I & II) Basics of Cost Control and Analysis

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An item of cost that is direct for one business may be ……….for another business.

Direct

Indirect

Variable

Fixed

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Explanation:

Indirect costs are costs that are not directly accountable to a cost object (such as a particular project, facility, function or product). Indirect costs may be either fixed or variable. Indirect costs include administration, personnel and security costs.