Frida's Tax Practice has two departments, tax and audit. The tax department has two product lines, business returns and individual returns. A list of costs and three cost objects from Frida's Tax Practice are shown below.

A. Subscription to personal tax-law updates publication
B. Ink supplies for tax department photocopy machine
C. Portion of total rent for tax department office space
D. Wages for tax department administrative assistant
E. Tax partner's salary
F. Charges for long-distance call to Mr Gruper about personal tax-return questions
G. Tax partner lunch with Mr Gruper (the tax partner has lunch with each client at least once per year)
Required:
For each cost, identify whether it is direct or indirect for each cost object.

Transcribed Image Text:

Cost object Individual retums Cost Tax Mr Gruper's individual tax retum department