Indicate whether each of the following costs is a direct cost or an indirect cost of the

Question:

Indicate whether each of the following costs is a direct cost or an indirect cost of the restaurant in a hotel.
a. Cost of food served.
b. Chef’s salary and fringe benefits.
c. Part of the cost of maintaining the grounds around the hotel, which is allocated to the restaurant.
d. Part of the cost of advertising the hotel, which is allocated to the restaurant.