Rugged Outfitters, an outdoor clothing retailer, sells its products in stores and online. Identify the following service costs as either directly traceable store costs or common costs that benefit multiple internal users:

a. Payroll processing

b. Information services

c. Sales staff

d. Store administration

e. Distribution center shipping and receiving

f. Inventory

g. In-store customer service department

h. Central accounting services

i. Utilities

j. Strategic Planning Department