The new University president is trying to understand the University’s finances. Classify each of the following costs as direct costs or indirect costs of operating the University’s College of Business:

a. Exam copies printed for accounting classes
b. Salary of the university registrar
c. Computer lab in the College of Business building
d. Campus-wide Office of Student Affairs
e. Health insurance for marketing professors
f. Free software downloads for all University students
g. Campus lighting and security call boxes
h. Utilities for the College of Business building
i. Computer lab in the main library
j. Spring awards banquet for accounting majors
k. Net cost of operating the coffee shop in the College of Business building
l. Computers and copiers used by finance professors
m. Career and placement services for all University students
n. Administrative assistant to the president
o. Campus-wide Wi-Fi