Herman and Associates, LLP, is an accounting firm that provides two major types of professional services: (1) tax services as provided by the tax department and (2) auditing services as provided by the audit department. Each department has numerous clients. Engagement with each individual client is a separate service (i.e., product) and each department has several engagements in each period. Cost items of the firm follow:
Salary of the partner in charge of the tax department
Travel expenditures for an audit engagement
Salary of the partner in charge of the audit department
Salary of the managing partner of the firm
Cost of office supplies such as paper, pencils, erasers, etc.
Depreciation of computers used in the tax department
License fees of the firm
Professional labor for a tax engagement
Secretarial labor supporting both departments
Professional labor for an audit engagement
Depreciation of computers used in the audit department

Required
a. Identify each cost as being a direct or indirect cost assuming the cost objects are the individual engagements (audit engagements or tax engagements).
b. Identify each cost as being a direct or indirect cost assuming the cost objects are the two departments.
c. Identify each cost as being a direct or indirect cost assuming the cost object is Herman and Associates, LLP, as a whole.