1) Mention 2 example on Direct Cost includes: 2) Mention 2 example Indirect Cost includes: 3) Fill in the space with tangible cost or Intangible cost: Office equipment 6. The time it takes for your staff to learn a new computer system c. Employee salaries and training. ......... d. Employees adjust their work routines to the new technology The costs associated with a customer who has received broken merchandise. The company will usually refund the value of the product to the customer. 6. If the customer is still upset over the event, he or she may complain about the poor service to friends. The potential loss of sales, resulting from the friends hearing the complaints, consists of ....... relating to the broken merchandise