$[1]$ costs are directly traceable to a product, activity, or department, whereas $[2]$ costs are not.

Group of answer choices

$[1]$ is $$indirect$$ and $[2]$ is $$direct$$

$[1]$ is $$direct$$ and $[2]$ is $$indirect$$

$[1]$ is $$fixed$$ and $[2]$ is $$variable$$

$[1]$ is $$variable$$ and $[2]$ is $$fixed