Classify the following as direct or indirect costs with respect to a local RONA store (the store is the cost object). In addition, state whether RONA would trace or allocate these costs to the store.
a. Store utilities
b. The CEO's salary
c. The cost of lumber
d. The cost of national advertising
e. The wages of store employees
f. The cost of operating the corporate Payroll Department
g. The cost of ceiling fans, light switches, and lamps
h. The cost of shopping bags sold at the store