At a university, the common costs e$.$g$.$ repairs and maintenance, admin support, security costs, internet costs, etc. Question $1$ options: a$)$ indirect costs to faculties and need to be allocated equally as per peanut$-$butter costing. b$)$ need to be traced directly to faculties based on their usage of such costs. c$)$ need to be charged to faculties based on their ability to pay for such costs. d$)$ are direct costs to faculties. e$)$ need to be allocated to faculties using some cost driver.