For each of the following, indicate whether the cost is a direct cost or an indirect cost.

a. Nurse practitioner in a doctor’s office

b. Server in a restaurant

c. Housekeeper in a hotel

d. Forklift operator in a factory warehouse

e. Technology support in a consulting firm

f. Accounting fraud investigator in a forensic crime lab

g. Professor in a classroom

h. Stocking clerk in a department store

i.  Maintenance workers in the factory

j. Office staff for a landscape company

k. Assembly-line operator in a car manufacturing plant

l. Teller at a bank

m. Lubricants (oil) used to keep production machinery in good condition

n. Depreciation and property taxes in a factory